Legal Opinion
Claire Morse v. United States
Court of Appeals for the Ninth Circuit
Decided March 27, 1974No. 72-1671PublishedCited by 33 opinions
1Opinion of the Court
OPINION
WALLACE, Circuit Judge:
Mrs. Morse filed this action in the district court seeking a refund of tax overpaid in her name. On cross-motions for summary judgment, the district court dismissed Mrs. Morse’s complaint with prejudice, holding that the decision of the tax court in Claire Morse, 19 T. C.M. 393 (1960), was res judicata, barring the district court from having jurisdiction to order a refund. The District Court further held that since the tax coui’t found that Mrs. Morse was not the taxpayer, she could not receive a refund of the tax. We reverse.
During the years 1944 and 1945,…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- David H. Bruce v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Dolores J. Russell v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Eugene G. & Lorraine B. Feistman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Paul F. Belloff v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
28 more not listed; retrieve them via the Exa API.