Legal Opinion
George Puschelberg and Margaret Puschelberg v. United States
Court of Appeals for the Sixth Circuit
Decided April 6, 1964No. 15000PublishedCited by 8 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The plaintiffs-appellees, George Puschelberg, hereinafter referred to as the taxpayer, and his wife, Margaret Puschelberg, brought this action in the District Court to recover from the defendant-appellant, United States of America, income taxes paid by them for the year 1954, following a claim for refund and the disallowance thereof by the Commissioner. The claim arises out of the receipt by the taxpayer of the sum of $95,278.74, which the taxpayer claimed was erroneously reported by him as ordinary income and taxed as such rather than as long-term…
2Cases cited9 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Celanese Corp.Court of Appeals for the D.C. Circuit · 1944
- United States v. Eben H. Carruthers and Nancy CarruthersCourt of Appeals for the Ninth Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- Tomerlin Trust v. CommissionerUnited States Tax Court · 1986
- Newton Insert Co. v. CommissionerUnited States Tax Court · 1974
- Blake v. Comm'rUnited States Tax Court · 1976
- Charlson v. United StatesUnited States Court of Claims · 1975
3 more not listed; retrieve them via the Exa API.