Legal Opinion

Bookwalter v. Mayer

Court of Appeals for the Eighth Circuit

Decided April 30, 1965No. Nos. 17660, 17661PublishedCited by 36 opinions

1Opinion of the Court

VAN OOSTERHOUT, Circuit Judge.

This is an appeal by the Government from a final judgment of the District Court in favor of plaintiffs Joe and Imogene Mayer for $19,032.85 and Joe Mayer, Administrator of the Estate of Edith Mayer for $1,245.34 for refund.of 1958 income taxes found to have been erroneously assessed to and paid by such taxpayers. The actions were commenced separately, were consolidated in the trial court, and here. The issues of law and fact in each case are identical. Timely claims for refund were filed and all jurisdictional requirements have been met. Plaintiffs in this…

2Cases cited18 opinions

  1. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  2. Hanover Bank v. CommissionerSupreme Court of the United States · 1962
  3. J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
  4. Jaffke v. DunhamSupreme Court of the United States · 1957
  5. Pacific National Co. v. WelchSupreme Court of the United States · 1938

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

3Cited by36 opinions

  1. Espinoza v. CommissionerUnited States Tax Court · 1982
  2. Harper v. CommissionerUnited States Tax Court · 1970
  3. Hynes v. CommissionerUnited States Tax Court · 1980
  4. Peter Mamula and Dorothy R. Mamula v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
  5. Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969

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

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