Legal Opinion

Wright v. United States

District Court, D. Nevada

Decided January 6, 1965No. Civ. 1645PublishedCited by 5 opinions

1Opinion of the Court

THOMPSON, District Judge.

This is an action for the refund of income taxes which were assessed against and paid by the plaintiffs for the calendar and taxable years 1957, 1958 and 1959.

This Court has jurisdiction over the parties hereto and over the subject matter under 28 U.S.C. § 1346(a) (1). The total amount at issue is Eighteen Thousand, Three Hundred Nineteen and 32/100 Dollars ($18,319.22), plus statutory interest.

FINDINGS OF FACT

1. The plaintiffs, at all times material hereto, husband and wife, filed timely joint income tax returns for 1957, 1958 and 1959.

2. Upon audit and review of the…

2Cases cited6 opinions

  1. Higgins v. CommissionerSupreme Court of the United States · 1941
  2. Whipple v. CommissionerSupreme Court of the United States · 1963
  3. Wickwire v. ReineckeSupreme Court of the United States · 1927
  4. Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
  5. United States v. RindskopfSupreme Court of the United States · 1882

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Bernard Cornfeld v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
  2. Whitman v. United StatesDistrict Court, W.D. Louisiana · 1965
  3. Edge v. Comm'rUnited States Tax Court · 1973
  4. Duley v. CommissionerUnited States Tax Court · 1981
  5. Hurd v. CommissionerUnited States Tax Court · 1978

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