Legal Opinion
Frazell v. United States
District Court, W.D. Louisiana
Decided January 31, 1963No. Civ. A. 8031PublishedCited by 13 opinions
1Opinion of the Court
BEN C. DAWKINS, Jr., Chief Judge.
This action is brought to recover income taxes assessed, and paid under protest, together with statutory interest, from the Government. 1
In substance, the complaint alleges that the Internal Revenue Service erroneously assessed and collected additional federal income taxes (and interest) from plaintiffs, William D. Frazell and his wife, for the year 1955, in the amounts of $32,084.90 from each plaintiff. Plaintiffs pray for judgment in these amounts plus interest against the United States.
Although the facts are relatively undisputed, the case having been…
2Cases cited37 opinions
- Universal Sales Corp. v. California Press Manufacturing Co.California Supreme Court · 1942
- Sample v. RomineMississippi Supreme Court · 1942
- Daily States Pub. Co. v. UhaltSupreme Court of Louisiana · 1930
- United States v. Ogilvie Hardware Co.Supreme Court of the United States · 1947
- Shoemake v. DavisSupreme Court of Kansas · 1937
32 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Whittington v. Sowela Technical InstituteLouisiana Court of Appeal · 1983
- United States v. William D. Frazell and Martha T. FrazellCourt of Appeals for the Fifth Circuit · 1964
- Fishback v. United StatesDistrict Court, D. South Dakota · 1963
- Huffman Technical Drilling, Inc. v. SmithLouisiana Court of Appeal · 1982
- Carr v. MastersLouisiana Court of Appeal · 1985
8 more not listed; retrieve them via the Exa API.