Legal Opinion
Del Freund and Maryetta Freund v. United States
Court of Appeals for the Seventh Circuit
Decided October 12, 1966No. 15636_1PublishedCited by 28 opinions
1Opinion of the Court
CASTLE, Circuit Judge.
The plaintiffs-appellants, Del Freund and Maryetta Freund, 1 brought suit in the District Court seeking a refund of a portion of income taxes they paid for the years 1960 and 1961. The basis asserted for the claimed refund, in the amount of $9,167.71 plus interest, is that certain income reported in those years by the plaintiffs as ordinary income subject to the statutory depletion allowance should have been reported and taxed at capital gains rates. The cause was heard by the District Court on the pleadings, a stipulation, plaintiffs’ answers to interrogatories, and a…
2Cases cited9 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Palmer v. BenderSupreme Court of the United States · 1932
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
4 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- James A. Rutledge and Mattie L. Rutledge v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Louis Rabiner and Lena Rabiner, Husband and Wife v. Ernest W. Bacon, Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Day v. CommissionerUnited States Tax Court · 1970
- Lesher v. CommissionerUnited States Tax Court · 1979
23 more not listed; retrieve them via the Exa API.