Legal Opinion

Robert M. Jewell and Mildred Jewell, Husband and Wife v. United States

Court of Appeals for the Ninth Circuit

Decided April 17, 1964No. 18945_1PublishedCited by 9 opinions

1Opinion of the Court

MADDEN, Judge.

The appellants sued the United States in the United States District Court for a refund of federal income taxes, penalty and interest which they paid for the taxable years 1953 through 1957, and which, they claimed, they should not have had to pay. They had filed timely claims for refund, which had been disallowed by the Commissioner of Internal Revenue. The District Court decided against the taxpayers, except as to a small amount which is not in question in this appeal. Since it is assumed that the appellant Mildred Jewell is involved in the case only because of her having…

2Cases cited2 opinions

  1. Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
  2. Easson v. CommissionerCourt of Appeals for the Ninth Circuit · 1961

3Cited by9 opinions

  1. E. T. Griswold v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
  2. WOLF v. COMMISSIONERUnited States Tax Court · 1965
  3. Coltec Industries, Inc. v. United StatesUnited States Court of Federal Claims · 2004
  4. Ellis Campbell, Jr., District Director of Internal Revenue v. Clifford W. Wheeler and Lillian v. Wheeler, AppellesCourt of Appeals for the Fifth Circuit · 1965
  5. Milton Falkoff and Jeannette L. Falkoff, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Seventh Circuit · 1979

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