Legal Opinion
Jamison v. United States
District Court, N.D. California
Decided December 12, 1968No. 42785PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
SWEIGERT, District Judge.
These are consolidated actions in which plaintiffs seek refunds of sums paid to the United States for federal income taxes. The parties have agreed and stipulated to submission of the actions for decision, pursuant to Rule 9 of the Court’s Rules of Civil Practice, upon an agreed statement of facts, briefs and oral argument. (Stipulation filed July 31, 1967).
Plaintiffs’ claims for refunds are based upon their contention that certain payments of money received by them in the years in question were entitled to capital gains taxation under the…
2Cases cited31 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Hort v. CommissionerSupreme Court of the United States · 1941
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
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3Cited by6 opinions
- Falkoff v. CommissionerUnited States Tax Court · 1974
- Wilson v. CommissionerUnited States Tax Court · 1969
- Falkoff v. CommissionerUnited States Tax Court · 1974
- Jacqueline Jamison, Sole Distributee of the Estate of J. H. Jamison, Deceased and Wells Fargo Bank, as of the Estate of Inez Jamison, Deceased v. United States of America, John E. Gordon and Vivian F. Gordon v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Jamison v. United StatesCourt of Appeals for the Ninth Circuit · 1971
1 more not listed; retrieve them via the Exa API.