Strich v. Westover
District Court, S.D. California
1Opinion of the Court
YANKWICH, District Judge.
The above-entitled cause heretofore tried, argued and submitted, is now decided as follows:
Judgment will be for the plaintiffs that they do have and recover of and from the defendant the amount prayed for, respectively, in the Complaint, the correct amounts to be computed under Local Rule 7(h).
Comment
The sole question before the court is whether the return filed by the plaintiffs on a single Treasury Department Form 1040 is the separate return of each of the plaintiffs, — as husband and wife.
I declined on June 23, 1949, to determine the matter on motions for summary…
2Cases cited10 opinions
- Taft v. HelveringSupreme Court of the United States · 1940
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- Burke & Herbert Bank & Trust Co. v. CommissionerUnited States Tax Court · 1948
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Johnson v. United StatesCourt of Appeals for the Ninth Circuit · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Hughes v. CommissionerUnited States Tax Court · 1956
- Emerzian v. CommissionerUnited States Tax Court · 1953
- Hughes v. CommissionerUnited States Tax Court · 1956
- In re McNair & RyanDistrict Court, S.D. California · 1951