Stewart v. United States
District Court, W.D. Pennsylvania
1Opinion of the Court
OPINION
GERALD J. WEBER, District Judge.
For the years 1963, 1964 and 1965, plaintiff and her husband (now deceased) filed joint income tax returns showing and paying tax liability of $1,265.97, $1,136.39 and $840.89 for those years. In 1967, plaintiff filed claims for refunds in the amounts of $1,132.28, $1,-001.61 and $840.89 respectively for each of those years on the grounds that plaintiff’s husband was entitled to, but did not take a weekly sick pay deduction of $100 from income received from his former employer, Eastern Gas and Fuel Associates. The claim being denied, this suit was filed.
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2Cases cited11 opinions
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Haynes v. United StatesSupreme Court of the United States · 1957
- Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
- Winter v. CommissionerUnited States Tax Court · 1961
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3Cited by2 opinions
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- Sidman v. United StatesDistrict Court, S.D. New York · 1971