Legal Opinion
Ling v. United States
District Court, D. Minnesota
Decided December 18, 1961No. Civ. No. 3-60-286PublishedCited by 5 opinions
1Opinion of the Court
DONOVAN, District Judge.
This action was commenced to recover a refund of taxes paid by the plaintiffs to the Commissioner of Internal Revenue and is based upon Section 107 of the Internal Revenue Code of 1954, hereinafter referred to as Section 107.1
The material facts have been stipulated. The plaintiffs, David E. Ling and Jo Ann Ling, were and are husband and wife during the entire period of the instant case and are presently residents of Ramsey County, Minnesota.
On April 16, 1956, plaintiffs filed a joint income tax return for the calendar year 1955 reporting adjusted gross income in the…
2Cases cited13 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Koshland v. HelveringSupreme Court of the United States · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Eden v. CommissionerUnited States Tax Court · 1964
- Boyd v. CommissionerUnited States Tax Court · 1981
- Mosley v. CommissionerUnited States Tax Court · 1994
- Eden v. CommissionerUnited States Tax Court · 1964
- Warnke v. United StatesDistrict Court, E.D. Kentucky · 1986