Legal Opinion
Owen v. United States
District Court, D. Nebraska
Decided September 13, 1951No. Civ. 131-49PublishedCited by 7 opinions
1Opinion of the Court
DONOHOE, Chief Judge.
This is an action by Fred E. Owen and Lizette C. Owen, husband an(l wife, against the United States, to recover certain taxes alleged to have been erroneously and illegally assessed. Plaintiffs have complied with all the required conditions precedent to the institution of this action and this Court has jurisdiction since the claim does not exceed $10,000. 28 U.S.C.A. § 1346 (a)(1). The case was tried to the Court without a jury and the evidence consists of a comprehensive stipulation of fact, a few documentary exhibits and the testimony of two witnesses. There is little…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- Tube Bar, Inc. v. CommissionerUnited States Tax Court · 1950
- Helvering v. Security Savings & Commercial BankCourt of Appeals for the Fourth Circuit · 1934
- Early v. AtkinsonCourt of Appeals for the Fourth Circuit · 1949
- Scherman v. HelveringCourt of Appeals for the Second Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Owen v. United StatesDistrict Court, D. Nebraska · 1955
- Arata v. CommissionerUnited States Tax Court · 1958
- Davock v. CommissionerUnited States Tax Court · 1953
- Arata v. CommissionerUnited States Tax Court · 1958
- Davock v. CommissionerUnited States Tax Court · 1953
2 more not listed; retrieve them via the Exa API.