Legal Opinion
Valleskey v. Nelson
District Court, E.D. Wisconsin
Decided December 12, 1958No. 58-C-14PublishedCited by 4 opinions
1Opinion of the Court
GRUBB, District Judge.
This action is based on a timely claim for refund, of $2,730.05 principal, and $529.25 interest, assessed and collected by the District Director of Internal Revenue as a deficiency in income tax due from plaintiffs for the year 1953.
The legal issues are before the court on motions for summary judgment by plaintiffs and by the defendant, the parties having stipulated all facts.
Plaintiffs are husband and wife who filed a joint tax return for the year 1953. Plaintiff Leslie J. Valleskey, hereinafter called the taxpayer, was the attorney for one Meta Michelson for a number…
2Cases cited6 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- MacK v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Mack v. CommissionerUnited States Tax Court · 1944
- A. H. Morse Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Vaira v. CommissionerUnited States Tax Court · 1969
- Molbreak v. CommissionerUnited States Tax Court · 1973
- Molbreak v. CommissionerUnited States Tax Court · 1973
- Vaira v. CommissionerUnited States Tax Court · 1969