Legal Opinion
Dr. Warren B. Demink and Mrs. Helen Demink v. United States
Court of Appeals for the Ninth Circuit
Decided September 21, 1971No. 26221PublishedCited by 23 opinions
1Opinion of the Court
BARNES, Circuit Judge:
This is an appeal from a judgment of the District Court denying a Complaint for Refund of Taxes, amounting to $23,967.03 claimed to have been overpaid by taxpayers for the year 1958, together with interest paid on said taxes to the government (amounting to $9,347.14), and the usual interest and costs.
Jurisdiction in the District Court was based on 26 U.S.C. § 7422; 28 U.S.C. § 1346(a) (1); 28 U.S.C. § 1402(a) (1); and the Internal Revenue Laws of the United States. This Court has jurisdiction under 28 U.S.C. § 1291, et seq.
Two issues were presented to the District Court,…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Anchor Coupling Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Boagni v. CommissionerUnited States Tax Court · 1973
- Stoody v. CommissionerUnited States Tax Court · 1976
- Redwood Empire Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1977
- Arthur H. Du Grenier, Inc. v. CommissionerUnited States Tax Court · 1972
- Keller Street Development Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
18 more not listed; retrieve them via the Exa API.