Legal Opinion
Kirkland v. United States
District Court, D. Nebraska
Decided February 28, 1967No. Civ. No. 01892Published
1Opinion of the Court
MEMORANDUM
VAN PELT, District Judge.
By this action plaintiffs seek to recover alleged overpayments of income taxes and assessed interest for the years-1957, 1958, 1959, and 1960.
The alleged overpayments resulted from adjustments made by the Internal Revenue Service on the joint tax returns of Clarence Kirkland and his wife, Josephine L. Kirkland. Mr. Kirkland died on July 25, 1962. The plaintiff, United States National Bank, together with Mrs. Kirkland, are the executors of his estate.
The death of Mr. Kirkland and the lack of adequate records has made this trial a difficult one. Mrs. Witt, the…
2Cases cited3 opinions
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Stewart Supply Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Barutha v. United StatesDistrict Court, E.D. Wisconsin · 1961