Legal Opinion
Parks v. United States
District Court, N.D. Texas
Decided April 18, 1977No. Civ. CA3-74-1060-FPublishedCited by 8 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
ROBERT W. PORTER, District Judge.
This cause came on for hearing by the Court, sitting without a jury, at Dallas, Texas, on February 7, 1977. After considering the evidence and arguments of counsel, the Court makes and enters the following findings of fact and conclusions of law.
FINDINGS OF FACT
1. Plaintiffs, John R. Parks, Jr., and Norma Parks, seek a refund of income tax for calendar year 1968 in the amount of $4,052.03. Norma Parks is a party-plaintiff in this cause of action solely by virtue of the fact that she and her husband, John R. Parks, Jr.,…
2Cases cited15 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Hart v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1932
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Wilkerson v. CommissionerUnited States Tax Court · 1978
- Blitzer v. United StatesUnited States Court of Claims · 1982
- Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1980
- Wilkerson v. CommissionerCourt of Appeals for the Ninth Circuit · 1981
- Mason v. United StatesDistrict Court, N.D. California · 1978
3 more not listed; retrieve them via the Exa API.