Legal Opinion
Muse v. United States
District Court, M.D. North Carolina
Decided August 22, 1969No. C-92-G-68PublishedCited by 4 opinions
1Opinion of the Court
*173MEMORANDUM OPINION
EDWIN M. STANLEY, Chief Judge.
This is an action to recover federal income taxes and interest in the amount of $19,007.53 paid by the plaintiff for the years 1960 through 1965, plus statutory interest, which is alleged to have been erroneously and illegally assessed and collected.
The case was tried before the Court without a jury. The evidence consists of stipulated facts and documents, which may be briefly summarized:
Plaintiff is a citizen and resident of the State of North Carolina, and in conformity with the Internal Revenue Code of 1954, duly filed his personal income tax…
2Cases cited4 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Coady v. CommissionerUnited States Tax Court · 1960
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- United States v. W. W. Marett and Ruth MarettCourt of Appeals for the Fifth Circuit · 1963
3Cited by4 opinions
- W. E. Grace v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- John C. Muse v. United StatesCourt of Appeals for the Fourth Circuit · 1970
- Johnson v. CommissionerUnited States Tax Court · 1980
- McDonald v. CommissionerUnited States Tax Court · 1991