Legal Opinion
R. Guy Bennett and R. Guy Bennett, of the Estate of Mildred Bennett, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided August 2, 1961No. 17189_1PublishedCited by 4 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
This is an action to recover federal income taxes and interest allegedly overpaid by appellant for the taxable year ending December 31, 1955, recovery of which was denied by the district court.
The district court had jurisdiction under Title 28 U.S.C.A. § 1346(a) (1). This Court has jurisdiction under Title 28 U.S.C.A. §§ 1291 and 1294.
Appeal from the final judgment of the district court was taken by appellant R. Guy Bennett individually and as executor of the estate of his wife, Mildred Bennett, deceased. Bennett and his wife filed a joint federal income tax return for…
2Cases cited5 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Radom & Neidorff, Inc. v. United StatesUnited States Court of Claims · 1960
3Cited by4 opinions
- Cleo Beatrice Baxter and Albert N. Baxter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Lloyd Patterson and Charlene Patterson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Sainte Claire Corp. v. CommissionerUnited States Tax Court · 1997
- Effect of 31 U.S.C. § 484 on the Settlement Authority of the Attorney General, Department of Justice Office of Legal Counsel1980