Legal Opinion

Hornback v. United States

District Court, W.D. Missouri

Decided April 14, 1969No. 16134-4PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

ELMO B. HUNTER, District Judge.

This is an action brought by Rose G. Hornback, a resident of Parkville, Missouri, to recover income tax and interest she claims was illegally assessed and collected by the District Director of Internal Revenue. Jurisdiction is conferred by Section 1346(a) (1) of Title 28, United States Code.

In Count I of her complaint plaintiff claims the Director of Revenue erroneously determined she failed to report as taxable income for the year 1959 the sum of $4,219.95, her alleged proportionate share of net profits realized from the operations of a…

2Cases cited6 opinions

  1. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  2. Commissioner v. TowerSupreme Court of the United States · 1946
  3. United States v. DavisSupreme Court of the United States · 1962
  4. Drennen v. London Assurance Co.Supreme Court of the United States · 1885
  5. Eisenberg v. SmithCourt of Appeals for the Third Circuit · 1959

1 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Beth W. Corporation v. United StatesDistrict Court, S.D. Florida · 1972
  2. Showalter v. CommissionerUnited States Tax Court · 1974
  3. Pennington v. CommissionerUnited States Tax Court · 1990
  4. Pokusa v. CommissionerUnited States Tax Court · 1978

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