Legal Opinion
Esther Goldstein v. United States of America, Jack Nelson v. United States
Court of Appeals for the Eighth Circuit
Decided December 14, 1955No. 15355, 15356PublishedCited by 25 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
These appeals are from judgments dismissing two actions, one brought by Esther Goldstein and the other by Jack Nelson, to recover income taxes for the years 1943, 1944, 1945 and 1946, alleged to have been illegally collected. Both actions arose out of the same facts, which were not in substantial dispute. The cases were consolidated for trial and for appeal.
The question for decision is whether the Government was precluded from denying that the taxpayers overpaid their taxes for the years in suit, because the Commissioner of Internal Revenue, after they had paid the…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. City & County of San FranciscoSupreme Court of the United States · 1940
- United States v. StewartSupreme Court of the United States · 1940
- William W. Bierce, Ltd. v. HutchinsSupreme Court of the United States · 1907
- Sanitary District of Chicago v. United StatesSupreme Court of the United States · 1925
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Graff v. CommissionerUnited States Tax Court · 1980
- Stein v. CommissionerUnited States Tax Court · 1962
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- Bernstein v. United StatesCourt of Appeals for the Tenth Circuit · 1958
- Saigh v. CommissionerUnited States Tax Court · 1961
20 more not listed; retrieve them via the Exa API.