Legal Opinion
Jewell v. United States
District Court, D. Idaho
Decided March 20, 1963No. 3725PublishedCited by 1 opinion
1Opinion of the Court
FRED M. TAYLOR, District Judge.
Plaintiffs instituted this action to recover Federal income taxes they claim were illegally and erroneously assessed and collected for each of the years 1953 through 1957.
This Court has jurisdiction under and pursuant to 28 U.S.C. § 1346(a) (1).
Plaintiffs as husband and wife filed joint income tax returns for the years in question and for that reason Mildred Jewell is a taxpayer in this action. Hereinafter any reference to taxpayer shall be to plaintiff Robert M. Jewell.
The facts material to a determination of this case are not in dispute.
On November 1, 1952,…
2Cases cited7 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- E. T. Griswold v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968