Legal Opinion
Catherine K. Poorbaugh v. United States
Court of Appeals for the Third Circuit
Decided March 6, 1970No. 17865_1PublishedCited by 12 opinions
1Opinion of the Court
OPINION OF THE COURT
FORMAN, Circuit Judge.
This is an appeal by the United States of America (hereinafter the Government) from a judgment of the United States District Court for the Western District of Pennsylvania. The appellee, Catherine K. Poorbaugh, was granted recovery of the sum of $41,349.78, plus interest, determined to have been erroneously collected as income tax for the calendar year 1962.
Mrs. Poorbaugh is the widow of the late Cloyd G. Berkebile. He died when his privately owned helicopter crashed on July 9, 1962. From 1958 until his death, the decedent operated, as a sole…
2Cases cited17 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Sullenger v. CommissionerUnited States Tax Court · 1948
- Fruehauf Trailer Co. v. CommissionerUnited States Tax Court · 1964
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1981
- Herbert S. Witte v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Diebold, Inc. v. United StatesUnited States Court of Claims · 1989
- Capital One Fin. Corp. v. Comm'rUnited States Tax Court · 2008
- Estate of Frane v. CommissionerUnited States Tax Court · 1992
7 more not listed; retrieve them via the Exa API.