Legal Opinion

Tobin v. United States

District Court, S.D. Texas

Decided January 19, 1971No. Civ. A. 69-H-497PublishedCited by 16 opinions

1Opinion of the Court

MEMORANDUM OPINION

This suit involves a claim by plaintiff taxpayers for a refund of federal income taxes. Dr. Tobin seeks a refund of $562.12, paid for the year 1966, and Dr. Reeves submits a claim for $873.93, paid for the years 1966 and 1967. During the period in controversy, both taxpayers were resident physicians in otolaryngology participating in the Affiliated Hospitals Residency Program of the Baylor University College of Medicine. As a result of such participation, each received payments of at least $300 per month during this period. In filing his amended tax return, each sought to…

2Cases cited4 opinions

  1. Bingler v. JohnsonSupreme Court of the United States · 1969
  2. John E. Quast and Nancy K. Quast v. United StatesCourt of Appeals for the Eighth Circuit · 1970
  3. Wertzberger v. United StatesDistrict Court, W.D. Missouri · 1970
  4. United States ex rel. Seible v. La ValleeDistrict Court, S.D. New York · 1970

3Cited by16 opinions

  1. Eugene E. Hembree, Jr., and Belle D. Hembree v. United StatesCourt of Appeals for the Fourth Circuit · 1972
  2. Weinberg v. CommissionerUnited States Tax Court · 1975
  3. Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United StatesCourt of Appeals for the Eighth Circuit · 1972
  4. Regents of University of California v. Public Employment Relations BoardCalifornia Supreme Court · 1986
  5. Adams v. CommissionerUnited States Tax Court · 1978

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