Legal Opinion

Worrell v. United States

District Court, S.D. Georgia

Decided April 5, 1967No. Civ. A. No. 1422PublishedCited by 1 opinion

1Opinion of the Court

ORDER

SCARLETT, District Judge.

The parties in the above-styled case have agreed to the material facts and have submitted the case for decision by the Court on briefs and reply briefs.

The ease involves a suit by the plaintiffs to recover certain taxes assessed against them for tax years 1956, 1957 and 1958, and paid by them, which taxes amount to more than $10,000.00.

The stipulation of facts shows the following :

that the plaintiffs during the tax years involved were husband and wife and filed joint income tax returns;

that the following amounts including tax and interest, were assessed against…

2Cases cited4 opinions

  1. John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
  2. United States v. Sylvan M. Byck and Beatrice ByckCourt of Appeals for the Fifth Circuit · 1963
  3. National Bank v. SmithSupreme Court of Georgia · 1914
  4. Hoffman v. United StatesDistrict Court, D. Oregon · 1967

3Cited by1 opinion

  1. United States v. Rives E. And Lillian B. WorrellCourt of Appeals for the Fifth Circuit · 1968

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