Legal Opinion
Simenstad v. United States
District Court, N.D. California
Decided January 4, 1971No. 46814PublishedCited by 3 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW; ORDER DIRECTING ENTRY OF JUDGMENT FOR DEFENDANT.
WOLLENBERG, District Judge.
This is a claim for refund of taxes paid for the year 1962. The matter was tried before the Court on October 23, 1970. The Court, pursuant to Rule 52 of the Federal Rules of Civil Procedure, now makes the following findings of fact and conclusions of law:
FINDINGS OF FACT
1. Plaintiffs are husband and wife and reside in San Rafael, California.
2. Plaintiffs filed with Defendant’s District Director of Internal Revenue at San Francisco, California, a joint federal income tax return…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TellierSupreme Court of the United States · 1966
- Kroll v. CommissionerUnited States Tax Court · 1968
- Smith v. CommissionerUnited States Board of Tax Appeals · 1939
- Davidson v. CommissionerUnited States Tax Court · 1964
3Cited by3 opinions
- Sims v. CommissionerUnited States Tax Court · 1979
- Doherty v. CommissionerUnited States Tax Court · 1979
- Sims v. CommissionerUnited States Tax Court · 1979