Legal Opinion
Wilson v. United States
District Court, D. Kansas
Decided January 13, 1971No. KC-2968PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ARTHUR J. STANLEY, Jr., Chief Judge.
This is an action for the refund of income tax which the plaintiff contends was illegally and erroneously assessed and collected for the tax years 1965 and 1966. Jurisdiction is premised on 28 U. S.C.A. § 1346(a). The matter is now before the court upon the defendant’s motion for partial summary judgment.
The undisputed facts of record are that the plaintiff was a contestant in the pageant to select Miss America 1966. At the conclusion of one week of competition in Atlantic City, New Jersey the plaintiff won that contest. Three of the…
2Cases cited2 opinions
- Robertson v. United StatesSupreme Court of the United States · 1952
- United States v. RobertsonCourt of Appeals for the Tenth Circuit · 1951
3Cited by6 opinions
- Heidel v. CommissionerUnited States Tax Court · 1971
- Frost v. CommissionerUnited States Tax Court · 1974
- Miss Georgia Scholarship Fund, Inc. v. CommissionerUnited States Tax Court · 1979
- Frost v. CommissionerUnited States Tax Court · 1974
- Heidel v. CommissionerUnited States Tax Court · 1971
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