Legal Opinion
Nichols v. United States
District Court, N.D. Georgia
Decided January 9, 1963No. Civ. A. 7135PublishedCited by 6 opinions
1Opinion of the Court
MORGAN, District Judge.
A motion has been filed by Horace E. and Edith B. Nichols 1 as movants under Rule 60(b) (6) of the Federal Rules of Civil Procedure, seeking to correct a judgment rendered against them on January 22, 1962, following an adverse ruling of this Court on their petition for refund, said case being reported in D.C., 201 F.Supp. 337. The motion now under consideration was filed on December 12, 1962.
The statement of facts is fully set out in the opinion rendered by this Court on January 17, 1962, and this Court now deems it unnecessary to further elaborate on these facts.
The…
2Cases cited8 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Smith v. AllwrightSupreme Court of the United States · 1944
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Sanders v. GrayDistrict Court, N.D. Georgia · 1962
- Cox v. PetersSupreme Court of Georgia · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Ellis Campbell, Jr., District Director of Internal Revenue v. Gussie L. Davenport, Individually and as Independent of the Estate of F. B. DavenportCourt of Appeals for the Fifth Circuit · 1966
- Nichols v. CommissionerUnited States Tax Court · 1973
- Horace E. And Edith B. Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- O'Donnell v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1973
- Horace E. And Edith B. Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
1 more not listed; retrieve them via the Exa API.