Legal Opinion
DePinto v. United States
District Court, D. Arizona
Decided December 9, 1975No. Civ. 74-10 Phx. WPCPublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
COPPLE, District Judge.
The instant action is one for the refund of certain federal income taxes and interest and penalty paid for the years 1964, 1965 and 1967. The Court has jurisdiction over the matter pursuant to 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. The parties, with the approval of the Court, stipulated that the case be submitted to the Court for decision based upon certain documents, exhibits and a deposition of Angus J. DePinto (all of which are on file herein).
The factual background for the instant action goes back almost 30 years. In early 1947 DePinto…
2Cases cited8 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Joseph P. Glimco and Lena Glimco v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Depinto v. Provident Security Life Insurance CompanyCourt of Appeals for the Ninth Circuit · 1967
- Five Lakes Outing Club v. United StatesCourt of Appeals for the Eighth Circuit · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Resolution Trust Corp. v. DeanDistrict Court, D. Arizona · 1994
- Angus J. Depinto and Margaret F. Depinto v. United StatesCourt of Appeals for the Ninth Circuit · 1978
- DePinto v. United StatesDistrict Court, D. Arizona · 1976
- McKnight v. CommissionerUnited States Tax Court · 1990
7 more not listed; retrieve them via the Exa API.