Legal Opinion

William N. Harsha and Barbara J. Harsha v. United States

Court of Appeals for the Tenth Circuit

Decided February 26, 1979No. 77-1572PublishedCited by 47 opinions

1Opinion of the Court

BARRETT, Circuit Judge.

William N. Harsha and Barbara J. Harsha 1 (Harsha) appeal from an order granting summary judgment to the United States of America (IRS) in a tax refund suit brought pursuant to 28 U.S.C. § 1346(a)(1).

Harsha is an orthopedic surgeon practicing medicine in Oklahoma City, Oklahoma. In 1960, Don W. Jeffery, a truck driver, came to Harsha complaining of “back trouble.” Harsha’s treatment of the problem, which extended from 1960 to 1968, included removal of a ruptured disk, spinal fusion, removal of an infected bone wax granuloma, physical therapy, bracing, and exercise.

By…

2Cases cited16 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. United States v. GilmoreSupreme Court of the United States · 1963
  4. Whipple v. CommissionerSupreme Court of the United States · 1963
  5. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974

11 more not listed; retrieve them via the Exa API.

3Cited by47 opinions

  1. Norton v. LiddelCourt of Appeals for the Tenth Circuit · 1980
  2. Pittsburg & Midway Coal Mining Company v. Kee Ike Yazzie, Roselyn D. John, Romero Brown, Lewis Calamity, Peter J. Korth, and David C. BruntCourt of Appeals for the Tenth Circuit · 1990
  3. Norton v. LiddelCourt of Appeals for the Tenth Circuit · 1980
  4. Cheromiah v. United StatesDistrict Court, D. New Mexico · 1999
  5. Lambert v. Inryco, Inc.District Court, W.D. Oklahoma · 1982

42 more not listed; retrieve them via the Exa API.

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