Legal Opinion

Noonis v. United States

District Court, W.D. Texas

Decided October 31, 1983No. EP-82-CA-145PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

HUDSPETH, District Judge.

This is a civil action for the recovery of income taxes alleged to have been erroneously and illegally collected by the Internal Revenue Service under 28 U.S.C. § 1346(a)(1). The complaint was filed in the Southern District of California, 539 F.Supp. 404, but was transferred to this Court because the Plaintiff was domiciled in El Paso, Texas and in the Western District of , Texas at the time suit was filed. The parties have stipulated to all the relevant facts, and there are no disputed issues of fact. The parties have filed their briefs on…

2Cases cited18 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. Woods v. Security-First National BankCalifornia Supreme Court · 1956
  3. Hill v. HillCalifornia Supreme Court · 1943
  4. Rogers v. LoughSupreme Court of the United States · 1979
  5. Baxter v. BaxterCalifornia Court of Appeal · 1935

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3Cited by4 opinions

  1. Federal Deposit Ins. Corp. v. United StatesDistrict Court, N.D. Georgia · 1986
  2. Factory Storage Corp. v. United StatesDistrict Court, E.D. North Carolina · 1985
  3. O'Farrell v. TiptonCalifornia Court of Appeal · 2012
  4. Wilkinson v. United StatesDistrict Court, W.D. North Carolina · 1990

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