Legal Opinion

Ramos v. United States

District Court, N.D. California

Decided June 22, 1966No. Civ. A. Nos. 40033, 40202PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

ZIRPOLI, District Judge.

The instant cases were brought by the plaintiffs, Joe R. and Mary Ramos, under Section 1346(a)(1) of Title 28, United States Code, to obtain refunds of federal income tax and interest which they allegedly overpaid. In Civil Action No. 40202, the plaintiffs seek to recover tax and interest totaling $66,797.77, paid for the calendar year 1956, plus interest allowed thereon by law. In Civil Action No. 40033, they seek to recover tax and interest totaling $55,182.04, paid for the calendar year 1957, plus interest allowed thereon by law. These…

2Cases cited21 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. Commissioner v. TowerSupreme Court of the United States · 1946
  5. Helvering v. EubankSupreme Court of the United States · 1941

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3Cited by2 opinions

  1. Schneer v. CommissionerUnited States Tax Court · 1991
  2. Schneer v. CommissionerUnited States Tax Court · 1991

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