Legal Opinion
Rollins v. United States
District Court, W.D. Texas
Decided May 7, 1969No. Civ. A. No. 68-162 SAPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND FINDINGS OF FACT, CONCLUSIONS OF LAW
WESLEY E. BROWN, District Judge.
In this suit, which was tried to the Court, plaintiffs seek to recover income taxes paid by Willard W. Rollins and his wife, Lillian, now deceased, for the taxable year 1964. Since the interest of Lillian Rollins arose only by reason of the fact that she filed a joint return with her husband, for the purpose of this opinion, the interested taxpayer is Willard W. Rollins, and plaintiffs will hereafter be referred to collectively, as “Rollins”.
*813Briefly stated, the controversy between the parties arises…
2Cases cited8 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Jacobs v. United StatesDistrict Court, S.D. Ohio · 1966
- Fuller A. Kimbrell and Reba Kimbrell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- S. C. Johnson & Son, Inc. v. CommissionerUnited States Tax Court · 1975
- Morgan Guaranty Trust Co. of New York v. United StatesUnited States Court of Claims · 1978
- Peterson Irrevocable Trust 2 for benefit of Peterson v. CommissionerUnited States Tax Court · 1986
- International Flavors & Fragrances, Inc. v. CommissionerUnited States Tax Court · 1974
- International Flavors & Fragrances, Inc. v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.