Legal Opinion
Asa E. Calvin and Lois Calvin v. United States
Court of Appeals for the Tenth Circuit
Decided November 30, 1965No. 8141PublishedCited by 19 opinions
1Opinion of the Court
HILL, Circuit Judge.
This is an action to recover personal income taxes paid for the year 1959. The facts are undisputed. Appellants, Asa E. and Lois Calvin were married in December of 1959. Originally for the taxable year 1959, they each filed a separate return. The husband, Asa E. Calvin, in his separate return for 1959 reported adjusted gross income of $8,044.19 and income tax liability of $1,547.19 and withholding tax of $1,933.99, claiming an overpayment of $386.80 which was refunded to him. Lois Calvin in her return for 1959 claimed a loss of $13,854.70 and as a result had no taxable…
2Cases cited9 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
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3Cited by19 opinions
- Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United StatesCourt of Appeals for the Second Circuit · 1968
- Moore v. CommissionerUnited States Tax Court · 1978
- Zeeman v. United StatesDistrict Court, S.D. New York · 1967
- Harper Oil Company, a Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- Davis v. Fair, Texas Court of Appeals, 11th District (Eastland)1986
14 more not listed; retrieve them via the Exa API.