Legal Opinion
Thomas C. Ballagh and Vera Reed Ballagh v. The United States
United States Court of Claims
Decided May 15, 1964No. 393-60PublishedCited by 17 opinions
1Opinion of the Court
JONES, Chief Judge.
Plaintiffs, husband and wife who filed joint tax returns for the periods here pertinent, brought this suit to recover $25,792.02 as alleged overpayment of Federal income tax and interest for the calendar years 1953 and 1954. In their returns, plaintiffs claimed deductions in the amounts of $9,769.97 for the year 1953 and $19,584.84 for the year 1954 as interest payments'. The. Internal Revenue Service disallowed these deductions and determined a deficiency for each year. Plaintiffs paid the deficiencies and brought this action for refund. The sole issue for. our…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Coltec Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Golsen v. CommissionerUnited States Tax Court · 1970
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
12 more not listed; retrieve them via the Exa API.