Legal Opinion
Kiesling v. United States
District Court, S.D. Texas
Decided January 3, 1958No. Civ. A. No. 9374PublishedCited by 3 opinions
1Opinion of the Court
HANNAY, Chief Judge.
This is a suit for refund of income taxes for the year 1949 in the sum of $3,322.17, with interest thereon. The case was submitted to the Court, a jury having been waived.
Findings of Fact
In January, 1949, plaintiffs (who at all times material hereto were husband and wife) filed a joint Declaration of Estimated Tax for the year 1949, and, thereafter, timely made periodical payments of such Joint Declaration, making the final payment on January 15, 1950. On or before March 15, 1950, each plaintiff filed a Form 1040 Income Tax Return for the calendar year 1949, and each of…
2Cases cited3 opinions
- Johnsen v. American-Hawaiian S. S. Co.Court of Appeals for the Ninth Circuit · 1938
- McIntosh v. WilkinsonDistrict Court, E.D. Wisconsin · 1929
- Emerzian v. CommissionerUnited States Tax Court · 1953
3Cited by3 opinions
- Arnold J. Werner and Lucille Werner v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- ARMSTRONG v. NEW JERSEY DEPARTMENT OF CORRECTIONSDistrict Court, D. New Jersey · 2023
- DURHAM v. DAVISDistrict Court, D. New Jersey · 2021