Legal Opinion

Peterson v. United States

District Court, S.D. Illinois

Decided June 11, 1971No. Civ. A. Nos. RI-294-RI-301PublishedCited by 23 opinions

1Opinion of the Court

DECISION AND ORDER ON OBJECTIONS TO DISCOVERY

ROBERT D. MORGAN, District Judge.

These consolidated actions are brought individually to recover alleged overpayment of federal income taxes for the calendar years of 1962 and 1963. In those years the plaintiffs1 purchased corporate stock of the Financial Security Life Insurance Company under stock option agreements. The pleadings show that as a result of a review and audit of plaintiffs’ returns, the Treasury Department determined that plaintiffs owed additional tax. The determination was based in each case upon the Government claim that the option…

2Cases cited5 opinions

  1. Hickman v. TaylorSupreme Court of the United States · 1947
  2. Boske v. ComingoreSupreme Court of the United States · 1900
  3. Southern Railway Company v. Carl Talmadge LanhamCourt of Appeals for the Fifth Circuit · 1969
  4. Timken Roller Bearing Co. v. United StatesDistrict Court, N.D. Ohio · 1964
  5. Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966

3Cited by23 opinions

  1. United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
  2. In Re Grand Jury Investigation. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1979
  3. Thomas Organ Co. v. Jadranska Slobodna PlovidbaDistrict Court, N.D. Illinois · 1972
  4. Parks v. United StatesDistrict of Columbia Court of Appeals · 1982
  5. United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1979

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