Legal Opinion
Owen v. United States
District Court, D. Nebraska
Decided September 9, 1955No. Civ. 60, 61PublishedCited by 22 opinions
1Opinion of the Court
DONOHOE, Chief Judge.
These actions were instituted by plaintiffs against the United States to recover certain taxes alleged to have been illegally assessed and collected. This court has jurisdiction, 28 U.S.C. (1952 Ed.) 1340, 1346; venue is properly laid in what was formerly the Omaha Division of this District, 28 U.S.C. (1952 Ed.) 1402(a); and all the required conditions precedent to institution of this action have been fulfilled, I.R.C.1954, § 7422(a), 26 U.S. C.A. The case was tried to the court, without a jury, and in keeping with Rule 52(a), Fed.Rules Civ.Proc. 28 U.S.C.A., the court…
2Cases cited7 opinions
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Victory Glass, Inc. v. CommissionerUnited States Tax Court · 1951
- Lee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Watson v. CommissionerUnited States Tax Court · 1947
- United States v. RidleyDistrict Court, N.D. Georgia · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Heman v. CommissionerUnited States Tax Court · 1959
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
17 more not listed; retrieve them via the Exa API.