Legal Opinion
Passailaigue v. United States
District Court, M.D. Georgia
Decided December 5, 1963No. Civ. A. 944PublishedCited by 20 opinions
1Opinion of the Court
ELLIOTT, District Judge:
This is an action for recovery of federal income taxes and interest paid thereon in a total amount of $3,737.91 claimed to have been illegally and erroneously assessed and collected from Petitioners for the calendar years 1959 and 1960. This Court has jurisdiction of the matter under the provisions of § 1346(a) of Title 28 of the United States Code. This opinion is intended as compliance with the requirements of Rule 52 of the Federal Rules of Civil Procedure.
All of the pertinent facts relative to the issue in this case have been fully stipulated by the parties and…
2Cases cited4 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- United States v. PleasantsSupreme Court of the United States · 1939
- Fair v. CommissionerUnited States Tax Court · 1957
- Sullivan v. CommissionerUnited States Tax Court · 1951
3Cited by20 opinions
- Dickman v. CommissionerSupreme Court of the United States · 1984
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Thriftimart, Inc. v. CommissionerUnited States Tax Court · 1973
- Coye C. Mason and Lois T. Mason, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1975
- Allen v. CommissionerUnited States Tax Court · 1971
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