Legal Opinion

Robbins v. United States

District Court, N.D. California

Decided April 29, 1925No. 17338PublishedCited by 21 opinions

1Opinion of the Court

PARTRIDGE, District Judge.

This is an action to recover the sum of $6,788.03, income tax paid by R. D. Robbins for the year 1918. Admittedly, however, it is presented here as a test ease, in order that appeal may be had directly to the Supreme Court, and it is said that, if the suit goes against the government, the treasury will be compelled to refund to citizens of the state of California a sum in excess of $77,000,000.

R. D. Robbins and Sadie M. Robbins were married in 1871, and continued as husband and wife until his death in 1919. During those years a large fortune was accumulated. In 1918,…

2Cases cited67 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  3. Beals ex rel. Walker v. AresNew Mexico Supreme Court · 1919
  4. Taylor v. TaylorCalifornia Supreme Court · 1923
  5. Spreckels v. SpreckelsCalifornia Supreme Court · 1897

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3Cited by21 opinions

  1. Sampson v. WelchDistrict Court, S.D. California · 1938
  2. (PS)Williams v. Amazon.Com, Inc.District Court, E.D. California · 2020
  3. Arnott v. Commissioner of Social Security AdministrationDistrict Court, D. Arizona · 2023
  4. Calvin Andrews v. Spokane Housing Authority, Kelly Keenaw, Melynn Beetham, Windermere Lease Source, Wiego LiuDistrict Court, E.D. Washington · 2026
  5. Carter v. Johnson & JohnsonDistrict Court, W.D. Washington · 2021

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