Legal Opinion
Wilson v. United States
District Court, N.D. California
Decided March 3, 1965No. Civ. 8510PublishedCited by 5 opinions
1Opinion of the Court
MacBRIDE, District Judge.
• This is a civil action brought by plaintiffs, James F. and Margaret Wilson, to recover individual Income Taxes, penalties and interest allegedly overpaid for the calendar years 1953, 1954 and 1955. Jurisdiction is conferred upon the court by Title 28 U.S.C.A. § 1346.
Facts which are undisputed are substantially as follows: On August 1, 1949, plaintiff James F. Wilson, as a general partner (hereinafter referred to as the Professor or as Professor Wilson), and three New Zealanders formed a limited partnership under the laws of California wherein the Professor was given…
2Cases cited20 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Blair v. CommissionerSupreme Court of the United States · 1937
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
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3Cited by5 opinions
- Evans v. CommissionerUnited States Tax Court · 1970
- Metzger v. New Century Oil & Gas Supply Corp. Income & Development ProgramAppellate Court of Illinois · 1992
- Usibelli Coal Mine v. United StatesUnited States Court of Federal Claims · 2002
- Evans v. CommissionerUnited States Tax Court · 1970
- Heck v. United StatesDistrict Court, E.D. California · 1970