Legal Opinion
Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 10, 1961No. 17219_1PublishedCited by 28 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
This is an action to recover federal income taxes allegedly overpaid by appellants for the calendar years 1955, 1956 and 1957, recovery of which was denied by the district court. See Phillips et al. v. Frank, etc., D.C., 185 F.Supp. 349.
Appellants are husband and wife who filed joint returns on the cash basis for the taxable years above stated. The husband, Earl A. Phillips, will hereinafter be called the taxpayer.
During the years in question the taxpayer’s accounting records were kept on the cash receipts and disbursements method, and during these years, the taxpayer…
2Cases cited14 opinions
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Johnston v. CommissionerUnited States Tax Court · 1950
- Lee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Hatch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Ennis v. CommissionerUnited States Tax Court · 1951
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Underhill v. CommissionerUnited States Tax Court · 1966
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Commissioner of Internal Revenue v. Morton Liftin and Sylvia LiftinCourt of Appeals for the Fourth Circuit · 1963
- Darby Investment Corporation v. Commissioner or Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
23 more not listed; retrieve them via the Exa API.