Legal Opinion
Sullivan v. United States
District Court, W.D. Missouri
Decided June 29, 1965No. Civ. A. 14661-4PublishedCited by 1 opinion
1Opinion of the Court
BECKER, District Judge.
This is an action by plaintiffs William J. Sullivan and Georgia K. Sullivan, his wife, to recover federal income taxes and interest thereon, alleged to have been erroneously assessed and collected by the defendant. There has been compliance with all statutory conditions precedent to filing of this action. Jurisdiction to determine this controversy exists under Section 1346(a) (1), Title 28, U.S.C.A.
The plaintiffs filed a timely joint federal income tax return for the calendar year 1956. Thereafter, the District Director of Internal Revenue determined that the plaintiff…
2Cases cited27 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Zenz v. QuinlivanCourt of Appeals for the Sixth Circuit · 1954
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
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3Cited by1 opinion
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966