Legal Opinion
Hoban v. Viley
District Court, D. Idaho
Decided August 17, 1951No. Nos. 1778, 1779PublishedCited by 3 opinions
1Opinion of the Court
CLARK, District Judge.
These suits were instituted by complaints filed May 8, 1950 for refund of Federal income taxes.
Jurisdiction is based upon Section 1340 of Title 28 United States Code.
■ They have been consolidated for all purposes other than the entry of judgment.
The facts of the cases are as follows:
1. Plaintiff, Anita M. Hoban, during the taxable years involved in these suits, was. the wife of Leo J. Hoban who died on June 17, 1948. Plaintiffs Joseph L. McCarthy, James F. McCarthy, Jr., and Anita M. Hoban are the duly appointed, qualified and acting executors and executrix of the estate…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Atlas Milling Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
- Chicago Mines Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
- New Idria Quicksilver Min. Co. v. COM'R OF INTERNAL REV.Court of Appeals for the Ninth Circuit · 1944
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3Cited by3 opinions
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- Yamindi v. OsmerDistrict Court, W.D. Washington · 2023