Legal Opinion
Hopka v. United States
District Court, N.D. Iowa
Decided July 5, 1961No. Civ. 677PublishedCited by 6 opinions
1Opinion of the Court
GRAVEN, Chief Judge.
The plaintiff brings this action under the provisions of Section 1346(a), Title 28 U.S.C.A., for the recovery of internal revenue taxes alleged to have been erroneously and illegally assessed and collected. He seeks to recover individual income taxes paid for the year 1948 in the amount of $1,262.15.
The taxpayer during the year 1948 and prior thereto was a resident of the City of Waterloo, Black Hawk County, Iowa. He was engaged in the business of owning, operating, servicing, and holding for the production of income gambling devices known as slot machines and certain…
2Cases cited18 opinions
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Commissioner v. SullivanSupreme Court of the United States · 1958
- Fuller v. CommissionerUnited States Tax Court · 1953
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Holmes Enterprises, Inc. v. CommissionerUnited States Tax Court · 1977
- Farris v. CommissionerUnited States Tax Court · 1985
- Gutierrez v. CommissionerUnited States Tax Court · 1981
- Holmes Enterprises, Inc. v. CommissionerUnited States Tax Court · 1977
- Mazzei v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.