Legal Opinion
William J. Sullivan and Georgia K. Sullivan v. United States
Court of Appeals for the Eighth Circuit
Decided October 31, 1966No. 18147PublishedCited by 63 opinions
1Opinion of the Court
STEPHENSON, District Judge.
This is an appeal by the taxpayer 1 from the District Court’s judgment (Sullivan v. United States, 244 F.Supp. 605 (W.D.Mo.1965)) denying recovery for that portion of his 1956 income taxes alleged to have been assessed and collected wrongfully. The taxpayer made a timely claim for a refund. Jurisdiction exists under the provisions of 28 U.S.C. § 1346 (a) (1).
The facts are set out in detail in the District Court’s opinion. In brief, the taxpayer Sullivan purchased the assets of an automobile dealership in Blythe-ville, Arkansas in 1941. He then formed a corporation…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. TowerSupreme Court of the United States · 1946
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Yelencsics v. CommissionerUnited States Tax Court · 1980
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- Commissioner v. RissCourt of Appeals for the Eighth Circuit · 1967
- Ciaio v. CommissionerUnited States Tax Court · 1967
58 more not listed; retrieve them via the Exa API.