Legal Opinion
Arnold A. Morse, Sr., and Hellen v. Morse v. The United States
United States Court of Claims
Decided June 11, 1971No. 357-69PublishedCited by 14 opinions
1Opinion of the Court
NICHOLS, Judge.
Petitioners say they are American citizens, husband and wife, suing as joint taxpayers for refund of income tax paid for the year 1966, in the amount of $2,-287.67. Mrs. Morse, who had no income of her own, is joining in this action solely because of her participation in the joint return. Reference hereinafter to “plaintiff” is intended to mean Mr. Morse only.
Plaintiff filed with the Commissioner of Internal Revenue a timely claim for refund of $1,533.38, withheld from his salary. The Commissioner denied the claim for refund and assessed a deficiency of $754.29 with interest of…
2Cases cited6 opinions
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Krichbaum v. United StatesDistrict Court, E.D. Tennessee · 1956
- Donaldson v. CommissionerUnited States Tax Court · 1969
- Leroy D. Brummitt and Mary A. Brummitt v. The United StatesUnited States Court of Claims · 1964
- Raffensperger v. CommissionerUnited States Tax Court · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Matthews v. CommissionerUnited States Tax Court · 1989
- John D. McComish and Genevieve A. McComish v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Kenneth R. Groves and Peggy L. Groves v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- McComish v. CommissionerUnited States Tax Court · 1975
- Boleslaw D. Kalinski and Dorothy M. Kalinski v. Commissioner of Internal Revenue, Carol Marie Schmidt v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1976
9 more not listed; retrieve them via the Exa API.