Legal Opinion
United States v. Arthur R. Kintner and Alyce Kintner
Court of Appeals for the Ninth Circuit
Decided October 14, 1954No. 13731_1PublishedCited by 55 opinions
1Opinion of the Court
YANKWICH, District Judge.
This is an appeal from the Judgment of the District Court of Montana, 107 F.Supp. 976, in favor of the appellees, who were the plaintiffs below, in an action to recover amounts paid as deficiency assessments on their income tax for the year 1948. The amount involved is rather small, — $780.13 plus interest. But the questions involved are of great importance. The plaintiffs are husband and wife, the wife being made a party because joint returns were filed. We shall refer to the husband as “the taxpayer”.
The taxpayer is a doctor of medicine practicing his profession in…
2Cases cited33 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Rutherford Food Corp. v. McCombSupreme Court of the United States · 1947
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Ybarra v. SpangardCalifornia Supreme Court · 1944
- Hecht v. MalleySupreme Court of the United States · 1924
28 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Purer & Company and Phillip Purer v. Aktiebolaget Addo and Addo MacHine Company, Inc.Court of Appeals for the Ninth Circuit · 1969
- Paul W. Trousdale v. Commissioner of Internal Revenue, Marguerite R. Trousdale v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- United States v. Lawrence G. EmpeyCourt of Appeals for the Tenth Circuit · 1969
- Frank A. Littriello v. United States of America and United States Department of TreasuryCourt of Appeals for the Sixth Circuit · 2007
50 more not listed; retrieve them via the Exa API.