Legal Opinion
Fishback v. United States
District Court, D. South Dakota
Decided April 16, 1963No. Civ. 1314PublishedCited by 15 opinions
1Opinion of the Court
MICKELSON, Chief Judge.
Plaintiffs in this action, Horace Fish-back, Jr., and Margaret N. Fishback, husband and wife, bring this action to recover the additional income taxes assessed and paid by them in the amount of $3,489.56, plus interest, as a result of the disallowing of capital gains treatment on income received from the sale of certain property in the years 1956, 1957 and 1958. Plaintiff Margaret N. Fishback is a necessary party only because she signed joint tax returns for the years in question. Hereinafter, reference will be made only to Mr. Fish-back, as “taxpayer”, unless otherwise…
2Cases cited17 opinions
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Home Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1952
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Podell v. CommissionerUnited States Tax Court · 1970
- University Hill Foundation v. CommissionerUnited States Tax Court · 1969
- S. & M. Plumbing Co. v. CommissionerUnited States Tax Court · 1971
- Barham v. United StatesDistrict Court, M.D. Georgia · 1969
- Fredrickson v. KlueverSouth Dakota Supreme Court · 1967
10 more not listed; retrieve them via the Exa API.