Legal Opinion
Lozoff v. United States
District Court, E.D. Wisconsin
Decided April 27, 1967No. 64-C-14PublishedCited by 13 opinions
1Opinion of the Court
OPINION
TEHAN, Chief Judge.
This is a tax refund suit in which the taxpayers seek to recover federal income taxes for the year 1957 in the amount of $21,516.08 with statutory interest thereon.
The case has been submitted to the court for decision on a stipulation of facts with accompanying exhibits and the arguments of counsel, both in written briefs and oral argument. No testimony of witnesses either by deposition or at trial was adduced by the parties.
THE FACTS
Plaintiffs, Irvin S. Lozoff and Cecile Lozoff are husband and wife and residents of the Eastern District of Wisconsin.
Plaintiffs timely…
2Cases cited7 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- General Artists Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Nat Holt and Blanche Holt, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Rose v. CommissionerUnited States Tax Court · 1970
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Paul T. Vaaler, Individually, and as Special Administrator of the Estate of Thelma T. Vaaler, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Rothstein v. CommissionerUnited States Tax Court · 1988
- Du Pont Testamentary Trust v. CommissionerUnited States Tax Court · 1976
8 more not listed; retrieve them via the Exa API.