Legal Opinion
Flarsheim v. United States
Court of Appeals for the Eighth Circuit
Decided June 24, 1946No. 13258, 13259PublishedCited by 15 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These are appeals by a taxpayer from judgments for the United States in two actions brought for the recovery of personal income taxes alleged to have been erroneously and illegally collected for the years 1933 and 1934 respectively. Except as to a small difference in the amount of the taxes for each year the facts are the same in both cases. They are submitted here together and may be disposed of in a single opinion.
In her income tax returns for the years 1933 and 1934 Jennie C. Flarsheim, the taxpayer, reporting her gross income, included as received each year under…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Gould v. GouldSupreme Court of the United States · 1917
- Irwin v. GavitSupreme Court of the United States · 1925
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Bolles v. Boatmen's Nat. Bank of St. LouisSupreme Court of Missouri · 1953
- Varnedoe v. AllenCourt of Appeals for the Fifth Circuit · 1946
- Rodner v. United StatesDistrict Court, S.D. New York · 1957
- United States v. EllisDistrict Court, S.D. New York · 1957
- Fitzpatrick v. State Tax CommissionUtah Supreme Court · 1963
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