Legal Opinion
Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 13, 1958No. 15447PublishedCited by 343 opinions
1Opinion of the Court
EAST, District Judge.
Jurisdiction
The Appellant, Grace M. Powell, is the duly appointed, qualified and acting Executrix of the Estate of O. E. Powell (Powell), who died on July 16th, 1954.
Deficiencies of income tax for the years 1937 through 1945, all inclusive, were assessed by the Commissioner of Internal Revenue for the District of Oregon (Commissioner), the predecessor in interest to the Appellee above named. All of the amounts in dispute in these proceedings were paid to the Commissioner by Powell and/or the Appellant. Timely claims for refund of such payments were made, however, the…
2Cases cited17 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- John F. Kurnick and Celia Kurnick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
12 more not listed; retrieve them via the Exa API.
3Cited by343 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grosshandler v. CommissionerUnited States Tax Court · 1980
338 more not listed; retrieve them via the Exa API.