Legal Opinion
Holbrook v. United States
District Court, D. Oregon
Decided April 12, 1961No. Civ. 60-277PublishedCited by 5 opinions
1Opinion of the Court
KILKENNY, District Judge.
Action by plaintiffs to recover income taxes which they allege were erroneously, excessively and illegally assessed by the District Director of Internal Revenue for the District of Oregon for the calendar year 1954.
Plaintiffs duly made and filed with said District Director their joint income tax return for the year 1954, using the cash receipts and disbursements method of reporting. The entire amount of tax for such year was paid along with, or prior to, the filing of such return. Plaintiff Stewart H. Holbrook is an internationally known author. Prior to December 31,…
2Cases cited36 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- United States v. StewartSupreme Court of the United States · 1940
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- White v. United StatesSupreme Court of the United States · 1938
31 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Erickson v. CommissionerUnited States Tax Court · 1971
- Condor Investment Co. v. Pacific Coca-Cola Bottling Co.District Court, D. Oregon · 1962
- First National Bank v. United StatesDistrict Court, N.D. Indiana · 1971
- Erickson v. CommissionerUnited States Tax Court · 1971
- Robbins v. CommissionerUnited States Tax Court · 1967