Legal Opinion
Kappel v. United States
District Court, W.D. Pennsylvania
Decided January 9, 1974No. Civ. A. 66-946 to 66-948 and 66-1026 to 66-1028PublishedCited by 8 opinions
1Opinion of the Court
OPINION
FINDINGS OF JURISDICTIONAL FACTS
WEBER, District Judge.
1. These six consolidated actions are suits for the recovery of overpayment of individual Federal Income Taxes for the years 1954, 1955, 1957 and 1958.
2. Plaintiffs John F. Kappel and Edna I. Kappel resided in Wexford, Pennsylvania; Plaintiffs Sarah Kappel and William D. Kappel resided in Ben Avon Heights, Pennsylvania, at the time the complaints were filed.
Plaintiff William J. Kappel died January 20, 1967, and Sarah M. Kappel and William D. Kappel were named and duly qualified as co-executors of his estate. Following the death of…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Woody v. CommissionerUnited States Tax Court · 1952
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Kappel v. United StatesCourt of Appeals for the Third Circuit · 1971
- Nash v. Atlantic White Tower System, Inc.Supreme Court of Pennsylvania · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Elliet N. Aronson v. Servus Rubber, Division of ChromalloyCourt of Appeals for the First Circuit · 1984
- Estate of Kappel v. CommissionerUnited States Tax Court · 1978
- Estate of Kappel v. CommissionerCourt of Appeals for the Third Circuit · 1980
- Peterson Irrevocable Trust 2 for benefit of Peterson v. CommissionerUnited States Tax Court · 1986
- Bercosky v. Township of CumberlandCommonwealth Court of Pennsylvania · 2007
3 more not listed; retrieve them via the Exa API.