Legal Opinion
Harry G. W. Voss and Mildred J. Voss v. United States
Court of Appeals for the Seventh Circuit
Decided March 6, 1964No. 14250PublishedCited by 8 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
Plaintiffs, Harry G. W. Voss and Mildred J. Voss,1 sought a refund of income taxes after paying a deficiency of $35,220.65 including interest that had been assessed against them. They appeal from a judgment denying the refund. The judgment was based on a jury verdict that the proceeds plaintiffs received from the sale of certain real estate in the years 1956, 1957, and 1958 were ordinary income rather than capital gains within the meaning of section 1221 of the Internal Revenue Code of 1954.
In 1929 Voss, a dentist, purchased forty-five acres of farm land located near…
2Cases cited6 opinions
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Raymond Bauschard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Stephen G. Achong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Estate of Mundy v. CommissionerUnited States Tax Court · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- John Nadalin and Mary Nadalin v. The United StatesUnited States Court of Claims · 1966
- Stanley, Inc. v. SchusterDistrict Court, S.D. Ohio · 1969
- Hansche v. CommissionerCourt of Appeals for the Seventh Circuit · 1972
- Johnson v. United StatesDistrict Court, N.D. New York · 1967
- Hamilton v. CommissionerUnited States Tax Court · 1974
3 more not listed; retrieve them via the Exa API.