Legal Opinion

Berhow v. United States

District Court, D. Nebraska

Decided February 26, 1968No. Civ. 02292PublishedCited by 8 opinions

1Opinion of the Court

MEMORANDUM

RICHARD E. ROBINSON, Chief Judge.

This action was instituted for the recovery of income taxes assessed by defendant and paid by the taxpayers, and for the statutory interest thereon from the date of payment.

This Court has jurisdiction under the provisions of Title 28 U.S.C. § 1346.

Between the years 1947 and 1962, Mr. Berhow’s employment involved the installation of fire protection sprinkler systems for employers engaged in such business. His work necessitated frequent relocation. During the years in question, 1961 and 1962 Mr. Berhow was employed by the Grinnell Company of Chicago,…

2Cases cited8 opinions

  1. Commissioner v. FlowersSupreme Court of the United States · 1946
  2. United States v. CorrellSupreme Court of the United States · 1967
  3. Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
  4. William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
  5. Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Norwood v. CommissionerUnited States Tax Court · 1976
  2. Walker v. CommissionerUnited States Tax Court · 1993
  3. Hess v. United StatesDistrict Court, D. Kansas · 1971
  4. Egan v. United StatesDistrict Court, D. Delaware · 1971
  5. Johnson v. United StatesDistrict Court, D. Nebraska · 1983

3 more not listed; retrieve them via the Exa API.

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