Legal Opinion
Dresser v. United States
Court of Appeals for the Tenth Circuit
Decided February 21, 1950No. 3958_1PublishedCited by 9 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
This action was instituted in the United States District Court for the Northern District of Oklahoma to recover additional interest alleged to be due on a refund of overpayment of federal income taxes. Plaintiff has appealed from a judgment in favor of the Government. The facts which are not in dispute are as follows.
LaVera L. Dresser filed her income tax return for the calendar year ending December 31, 1943, showing a total tax due of $29,711.49. On October 25, 1945, the Bureau of Internal Revenue notified her of an overpayment of income taxes for the year 1943, and…
2Cases cited10 opinions
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. North American Transportation & Trading Co.Supreme Court of the United States · 1920
- United States v. North CarolinaSupreme Court of the United States · 1890
- United States Ex Rel. Angarica v. BayardSupreme Court of the United States · 1888
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. JamesDistrict Court, W.D. Texas · 1969
- Bolnick v. CommissionerUnited States Tax Court · 1965
- Margaret E. Doolin and Claire Welt, Individually and as Co-Executors of the Estate of Thomas J. Doolin, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1990
- Steiner v. NelsonCourt of Appeals for the Seventh Circuit · 1962
- Doolin v. United StatesDistrict Court, N.D. New York · 1990
4 more not listed; retrieve them via the Exa API.