Legal Opinion
Ruth K. Dowell, Individually and as of the Estate of H. B. Dowell, Deceased v. United States
Court of Appeals for the Tenth Circuit
Decided April 28, 1977No. 75-1912PublishedCited by 40 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
The United States, through the Commissioner of Internal Revenue Service (IRS), appeals the findings, conclusions and judgment of the district court, following trial without jury, awarding plaintiff-appellee Ruth K. Dowell (Dowell), individually and as Executrix of the Estate of H. B. Dowell, Deceased, $3,648.03, representing refund of additional tax and interest paid. The award equals a deficiency assessment imposed by IRS against Dowell and her late husband following filing of their joint federal income tax return for the year 1971. Jurisdiction is conferred by 28…
2Cases cited17 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Herman Quarles v. Fuqua Industries, Inc.Court of Appeals for the Tenth Circuit · 1974
12 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Linda Love v. Re/max of America, Inc.Court of Appeals for the Tenth Circuit · 1984
- Furr v. AT & T Technologies, Inc.Court of Appeals for the Tenth Circuit · 1987
- Shirley NULF, Plaintiff-Appellant, v. INTERNATIONAL PAPER CO., a New York Corporation, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1981
- Lucy Quezada, as Personal Representative of the Estate of Berlinda Griego, Deceased v. The County of Bernalillo Patrick Sauser Alvin J. CampbellCourt of Appeals for the Tenth Circuit · 1991
- Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983
35 more not listed; retrieve them via the Exa API.