Legal Opinion
Rosebrook v. United States
District Court, N.D. California
Decided October 19, 1960No. 38765PublishedCited by 10 opinions
1Opinion of the Court
SWEIGERT, District Judge.
Plaintiffs, Charles E. and Lois W. Rosebrook, 1 citizens of the United States and residents of San Mateo County, California, bring this suit under 28 U.S.C. § 1346(a) (1) for a refund of $303.72 of federal income tax, which they claim was erroneously assessed and collected from them for the year 1955, together with interest assessed thereon in the sum of $59.37 from April 15, 1956 to the date of payment, September 28, 1959, together with interest thereon at the rate of one-half of 1% monthly since the date of payment.
The question presented to the Court is whether gain…
2Cases cited3 opinions
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Werner v. United StatesCourt of Appeals for the Ninth Circuit · 1951
- Beverly B. Bistline v. United StatesCourt of Appeals for the Ninth Circuit · 1958
3Cited by10 opinions
- Estate of Freeland v. CommissionerCourt of Appeals for the Ninth Circuit · 1968
- United States v. Charles E. And Lois W. RosebrookCourt of Appeals for the Ninth Circuit · 1963
- Berryman v. CommissionerUnited States Tax Court · 1961
- Estate of Eugene L. Freeland, Deceased, by Security First National Bank, a National Banking Association, and Vera Good Freeland, by L. N. Turrentine, Conservator v. Commissioner of Internal Revenue, Margaret C. Lowthian v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1968
- Baumgart v. CommissionerUnited States Tax Court · 1983
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