Legal Opinion
Bauer v. United States
District Court, W.D. Louisiana
Decided February 28, 1978No. Civ. A. 76-0233PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
DAVIS, District Judge.
Plaintiffs filed this action for refund of income taxes allegedly overpaid for the years 1969, 1970 and 1971 in the respective amounts of $4,674.83, $3,407.79 and $4,610.49.
During the years in question, plaintiff, Carl W. Bauer, was a member of the Louisiana legislature. He established the “Carl Bauer Scholarship Fund” to provide a fund to all of the high schools in his legislative district. Each year one senior student from each high school was selected by the high school principal on the basis of need and scholastic merit to receive proceeds from…
2Cases cited5 opinions
- United States v. KalesSupreme Court of the United States · 1941
- Dr. Clayton H. Smith and Doris Jean Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Sico Foundation v. United StatesUnited States Court of Claims · 1961
- Anne Archbold, by John D. Archbold, of the Estate of Anne Archbold, Deceased v. The United StatesUnited States Court of Claims · 1971
- Untermyer v. BowersCourt of Appeals for the Second Circuit · 1935
3Cited by3 opinions
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986