Legal Opinion
Manouchehr and Lila M. Azad v. United States
Court of Appeals for the Eighth Circuit
Decided January 15, 1968No. 18769_1PublishedCited by 41 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
Plaintiffs, appellants herein, 1 instituted this action against the United States for a refund of income taxes paid pursuant to income tax deficiencies assessed by the Commissioner of Internal Revenue for calendar years 1961 and 1962. The district court, Honorable Earl R. Larson, denied their claim for a refund and dismissed the action. Plaintiffs have appealed.
The sole question at issue in the district court was whether Dr. Azad, one of the plaintiffs, was an “employee” of Swedish Hospital of Minneapolis, Minnesota within the meaning of Section 403 of the Internal…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Melvin McGuire and Alvina McGuire v. United States of America, Rahier Trucking, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Lifetime Siding, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966
- Alsco Storn Windows, Inc. v. United States of America, Alsco Northwest, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
- Matthews v. CommissionerUnited States Tax Court · 1989
- David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1990
36 more not listed; retrieve them via the Exa API.