Legal Opinion
United States v. Woodmansee
District Court, N.D. California
Decided January 15, 1975No. C-74-1346PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER
RENFREW, District Judge.
This is a civil action brought by the United States of America pursuant to Section 7405, Int.Rev.Code of 1954, to recover erroneous refunds of income taxes paid to W. Keith and Teresa Woodmansee (“taxpayers”). Federal jurisdiction over the subject matter arises under 28 U.S.C. §§ 1340, 1345. Taxpayers filed a motion to dismiss the complaint for failure to state a claim entitling the Government to relief. Subsequently plaintiff filed a motion for summary judgment. Pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, the Court…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. WurtsSupreme Court of the United States · 1938
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- Fairbanks v. United StatesSupreme Court of the United States · 1939
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- O'Gilvie v. United StatesSupreme Court of the United States · 1996
- Hart v. United StatesUnited States Court of Claims · 1978
- United States v. Norman D. Carter, Cecilia P. CarterCourt of Appeals for the Ninth Circuit · 1990
- United States v. W. Keith Woodmansee and Teresa WoodmanseeCourt of Appeals for the Ninth Circuit · 1978
- Ceridian Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2001
7 more not listed; retrieve them via the Exa API.