Legal Opinion
United States v. M. A. Lindner and Erma Lindner, His Wife, and W. A. Wood and Arrah Wood, His Wife
Court of Appeals for the Tenth Circuit
Decided July 14, 1962No. 6844_1PublishedCited by 12 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
The District Director of Internal Revenue for Utah issued deficiency assessments against M. A. Lindner, W. A. Wood, and their wives, for the taxable year 1955. The taxpayers paid the assessments, and brought this action to recover the amounts paid when their claims for refund were disallowed. The United States appeals from a judgment in favor of the taxpayers.
Lindner and Wood were members of a partnership engaged in the sale of trucks and automotive parts. The partnership kept its books and reported its income on a cash receipts and disbursements method of accounting…
2Cases cited16 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner v. AckerSupreme Court of the United States · 1959
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. CalamaroSupreme Court of the United States · 1957
- Morrill v. JonesSupreme Court of the United States · 1883
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Commissioner of Internal Revenue v. Thompson I. Welch, Individually, Thomspon I. Welch, Individually v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Estate of Biewer v. CommissionerUnited States Tax Court · 1963
- Perelman v. CommissionerUnited States Tax Court · 1963
7 more not listed; retrieve them via the Exa API.