Legal Opinion
Verlin W. And Anna Jo Koons v. United States of America, Charles H. And Cecelia Parker v. United States
Court of Appeals for the Ninth Circuit
Decided March 28, 1963No. 17906_1PublishedCited by 22 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
Two actions are involved in these consolidated appeals. In each case the appealing taxpayers are husband and wife. In No. 17,905, the taxpayers will be referred to as “Koons” and in 17,906 they will be referred to as “Parker.” Each case was an action to recover taxes erroneously paid, brought in the district court following denial of a claim for refund.
Koons was employed by Phillips Petroleum Corporation in Big Springs, Texas, where he resided. On December 16, 1958, he entered into a contract of employment with Aerojet General Corporation (Aero-jet) to work at its plant…
2Cases cited4 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. DavisSupreme Court of the United States · 1962
- United States v. KaiserSupreme Court of the United States · 1960
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
3Cited by22 opinions
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Lull v. CommissionerUnited States Tax Court · 1969
- G.M. Trading Corp. v. CommissionerUnited States Tax Court · 1996
- Commissioner of Internal Revenue v. Homer H. And Minnidell M. StarrCourt of Appeals for the Tenth Circuit · 1968
- Baker v. CommissionerUnited States Tax Court · 1987
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