Legal Opinion
Gist v. United States
District Court, S.D. California
Decided April 17, 1969No. Civ. 3641-SDPublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
KUNZEL, Chief Judge.
This is an action for the recovery of federal income taxes assessed against and collected from plaintiff for the taxable years ended December 31,1962,1963, and 1964.
Federal jurisdiction is invoked by virtue of 26 U.S.C.A. (I.R.C.1954) § 7422, 28 U.S.C.A. § 1346(a) (1) and § 1402 (a) (1) and the Internal Revenue Laws of the United States. Cross motions for summary judgment have been filed.
In the years in question plaintiff was a resident of California. Plaintiff and her deceased husband, Gilman A. Gist, were married in 1926 and during the entire term…
2Cases cited6 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- United States v. StapfSupreme Court of the United States · 1964
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Gordon v. CommissionerUnited States Tax Court · 1985
- Allen M. Early and Jeannette B. Early v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Alice B. Gist v. United StatesCourt of Appeals for the Ninth Circuit · 1970
8 more not listed; retrieve them via the Exa API.