Legal Opinion
Gotcher v. United States
District Court, E.D. Texas
Decided August 11, 1966No. Civ. A. No. 4539PublishedCited by 6 opinions
1Opinion of the Court
OPINION
SHEEHY, Chief Judge.
This is an action to recover federal income taxes and interest in the amount of $439.08, alleged to have been overpaid by the Plaintiffs for the year 1960. The case was tried before the Court without a jury. From admissions of the parties contained in the pleadings, the stipulations and the evidence offered, the Court finds the pertinent facts to be as hereinafter stated.
The Plaintiffs are, and at all times pertinent were, husband and wife and reside in Sherman, Texas. The Economy Motors, Inc. (Economy) is a Texas Corporation which, since March, 1959, has been…
2Cases cited5 opinions
- Commissioner v. SmithSupreme Court of the United States · 1945
- Rudolph v. United StatesSupreme Court of the United States · 1962
- George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha ThomasCourt of Appeals for the Fifth Circuit · 1961
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Rudolph v. United StatesDistrict Court, N.D. Texas · 1960
3Cited by6 opinions
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- McDonald v. CommissionerUnited States Tax Court · 1976
- Disney v. United StatesDistrict Court, C.D. California · 1967
- McDonald v. CommissionerUnited States Tax Court · 1976
- Rosenbaum v. CommissionerUnited States Tax Court · 1983
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