Legal Opinion
Taxeraas v. United States
District Court, D. Minnesota
Decided June 9, 1958No. Civ. A. No. 5625PublishedCited by 1 opinion
1Opinion of the Court
NORDBYE, Chief Judge.
This is a suit for the refund of income taxes in the amount of $10,336.81. Plaintiffs have filed a motion for summary judgment. Defendant also has filed a cross motion for summary judgment. There being no dispute as to the essential facts, it necessarily follows that a summary judgment should be entered in favor of one of the litigants.
It appears that during the years 1947, 1948 and 1949, one O. E. Taxeraas, was doing business in the City of Thief River Falls, Minnesota, under the name of Taxeraas Implement Company; that Carl Taxeraas, one of the plaintiffs in this…
2Cases cited3 opinions
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- United States v. Erma RosenbergerCourt of Appeals for the Eighth Circuit · 1956
- Hecht v. CommissionerUnited States Tax Court · 1951
3Cited by1 opinion
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959