Legal Opinion

Oppenheimer v. United States

District Court, W.D. Missouri

Decided May 31, 1963No. Civ. A. 13455-4PublishedCited by 8 opinions

1Opinion of the Court

BECKER, District Judge.

This is a suit for refund of income taxes. The facts are stipulated as follows:

“1. Plaintiffs are citizens of the United States and residents of Kansas City, Jackson County, Missouri.
“2. During the calendar year 1956, numerous trees and other valuable plantings located on plaintiffs’ residential grounds at 3500 Belle-view, Kansas City, Missouri, were destroyed by a windstorm. Plaintiffs suffered a $10,300 loss as a result of this damage, which was not compensated for by insurance or otherwise.
"3. A net long-term gain in the amount of $28,533.70 was reported by the…

2Cases cited3 opinions

  1. Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
  2. Arthur B. Maurer and Mary E. Ford Maurer v. United StatesCourt of Appeals for the Tenth Circuit · 1960
  3. United States v. Eddy Brothers, Inc.Court of Appeals for the Eighth Circuit · 1961

3Cited by8 opinions

  1. Lovett v. Beneficial Finance Co. (In Re Lovett)District Court, W.D. Missouri · 1981
  2. Pennsylvania Power & Light Company and Subsidiary Companies v. The United StatesUnited States Court of Claims · 1969
  3. Killebrew v. United StatesDistrict Court, E.D. Tennessee · 1964
  4. Pottharst v. Small Business AdministrationDistrict Court, E.D. Louisiana · 1971
  5. Margaret C. Morrison v. United StatesCourt of Appeals for the Sixth Circuit · 1966

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