Legal Opinion
Mattison v. United States
District Court, D. Idaho
Decided July 2, 1958No. 3315PublishedCited by 2 opinions
1Opinion of the Court
FRED M. TAYLOR, District Judge.
This is an action for refund of income taxes in the amount of $53,461.89, plus interest, allegedly overpaid by the taxpayer for 1952.
Plaintiffs, as husband and wife, filed joint income tax returns for the years in question and any reference to “taxpayer” or “Mattison” is intended to refer only to plaintiff, Frank N. Mattison.
The controversy is in regard to the method of taxing the gain which Mattison received as a result of the liquidation of the Wescott Oil Company.
The Wescott Oil Company was incorporated under the laws of the State of Idaho in 1920, and for…
2Cases cited19 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
- Kimbell-Diamond Milling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- Dresser v. United StatesUnited States Court of Claims · 1932
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3Cited by2 opinions
- United States v. Frank N. Mattison and Ida G. MattisonCourt of Appeals for the Ninth Circuit · 1959
- Wong v. Wells Fargo Bank N.A.District Court, E.D. California · 2020