Legal Opinion
Spear v. Vinal
District Court, D. Nebraska
Decided April 5, 1965No. Civ. No. 01468PublishedCited by 5 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
This is an action instituted by Mrs. Lee O. Spear, a resident of the State of Nebraska, to recover income taxes in the amount of $2,174.27 which allegedly were erroneously paid to and collected by Richard P. Vinal, District Director of Internal Revenue. Jurisdiction exists in this Court by reason of 28 U.S.C.A. § 1340.
The facts in this case are relatively simple and have been submitted on stipulation and two depositions. The taxpayer is the widow of Wallace E. Spear, who was employed by the First National Bank of Omaha on and from December 1, 1929, until the date of his…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
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3Cited by5 opinions
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Marvin E. Jensen v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Meyer v. United StatesDistrict Court, S.D. California · 1965
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Greely v. United StatesDistrict Court, D. Montana · 1965