Legal Opinion
Spalding v. United States
District Court, S.D. California
Decided January 16, 1937No. Nos. 7348-Y, 7349-YPublishedCited by 6 opinions
1Opinion of the Court
YANKWICH, District Judge.
The plaintiff, Caroline C. Spalding (to be referred to as “the taxpayer”), brought two actions for the recovery of income taxes alleged to have been collected erroneously from her for the years 1929 and 1930. Recovery is sought of $27,125.39 for 1929, and for 1930 recovery is sought of $31,612.39 with interest. The facts under ■jmich the controversy arises have been stipulated.
During 1929, the plaintiff- and her husband, Silsby M. Spalding, owned a ranch bordering on the Pacific Ocean in Santa Barbara County, Cal. On March 21, 1929, each of- them obtained a permit to…
2Cases cited42 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Illinois Central Railroad v. IllinoisSupreme Court of the United States · 1892
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Palmer v. BenderSupreme Court of the United States · 1932
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
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3Cited by6 opinions
- Commissioner of Internal Revenue v. Gregory Run Coal Co. Commissioner of Internal Revenue v. Vincent. Commissioner of Internal Revenue v. J. E. Vincent Co., Inc. (Two Cases). B. H. Swaney & Sons, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1954
- Spalding v. United StatesCourt of Appeals for the Ninth Circuit · 1938
- Commissioner v. Gregory Run Coal Co.Court of Appeals for the Fourth Circuit · 1954
- Western Oil & Gas Association v. State Lands CommissionCalifornia Court of Appeal · 1980
- Besig v. FriendDistrict Court, N.D. California · 1979
1 more not listed; retrieve them via the Exa API.