Legal Opinion

McIntosh v. Wilkinson

District Court, E.D. Wisconsin

Decided June 28, 1929PublishedCited by 13 opinions

1Opinion of the Court

GEIGER, District Judge.

The plaintiff sues to recover from the defendant, as collector of internal revenue, taxes paid, and the case is before the court upon demurrer to a complaint. The latter alleges:

“That plaintiff at all times herein mentioned, including the year 1925 and at the close thereof, was and now is the wife of Charles J. McIntosh, and at all said times lived together with him and resided, and now resides, at 221 Prospect avenue, in the city of Milwaukee, in said Eastern district of Wisconsin.
“On March 12, 1926, plaintiff and said Charles J. Melntosh filed separate federal income…

2Cases cited5 opinions

  1. Cheatham v. United StatesSupreme Court of the United States · 1876
  2. Nichols v. United StatesSupreme Court of the United States · 1869
  3. Standard Oil Co. of Ky. v. HawkinsCourt of Appeals for the Seventh Circuit · 1896
  4. Buttolph v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
  5. Grant v. RoseDistrict Court, N.D. Georgia · 1928

3Cited by13 opinions

  1. Estate of Stamos v. CommissionerUnited States Tax Court · 1970
  2. Lucas v. Sterling Oil & Gas Co.Court of Appeals for the Sixth Circuit · 1933
  3. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
  4. National Lead Co. v. CommissionerUnited States Tax Court · 1963
  5. Johnsen v. American-Hawaiian S. S. Co.Court of Appeals for the Ninth Circuit · 1938

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