Legal Opinion
Godchaux v. United States
District Court, E.D. Louisiana
Decided January 10, 1952No. Civ. 2680-2682PublishedCited by 5 opinions
1Opinion of the Court
WRIGHT, District Judge.
These cases seeking refund of taxes paid under deficiency .assessments for the years 1943, 1944 and 1945 have been consolidated for the purpose of trial because the primary issue of law and fact in each is common to all. In addition, as to case No. 2680, there is the additional question as to whether the time for making the- deficiency assessment for 1943 had run when it was made. The primary question presented by all three cases is whether or not taxpayer, a second wife who filed a separate income tax return for each of the years involved, is entitled to a deduction…
2Cases cited28 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Wetmore v. MarkoeSupreme Court of the United States · 1904
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Dunbar v. DunbarSupreme Court of the United States · 1903
- Fernandez v. WienerSupreme Court of the United States · 1946
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3Cited by5 opinions
- Fazzio v. KriegerSupreme Court of Louisiana · 1954
- Commissioner of Internal Revenue v. NewcombeCourt of Appeals for the Ninth Circuit · 1953
- Commercial Credit Plan, Incorporated v. PerryLouisiana Court of Appeal · 1966
- United States v. Harris Trust and Savings Bank, Individually, as of the Estate of Gertrude Witbeck Hanlin and as TrusteeCourt of Appeals for the Seventh Circuit · 1968
- Fazzio v. KriegerSupreme Court of Louisiana · 1954