Legal Opinion
Sawyer v. United States
District Court, W.D. Louisiana
Decided February 3, 1977No. Civ. A. 760685PublishedCited by 4 opinions
1Opinion of the Court
DAWKINS, Senior District Judge.
RULING
Plaintiffs, J. E. Sawyer and Norma R. Sawyer, here are seeking to recover $3,842.33, plus interest, which they paid under protest after being assessed an additional tax penalizing them for underpaying estimated income tax for the 1974 calendar year. The action is brought here under authority of 28 U.S.C. § 1346(a)(1) 1 and § 1402. 2
The facts here are uncontested; no trial was held, and the ease was submitted on briefs after counsel filed a pretrial stipulation on November 11, 1976.
Plaintiffs filed a joint federal income tax return for the 1973 calendar…
2Cases cited12 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Ruben v. CommissionerUnited States Tax Court · 1960
- Durovic v. CommissionerUnited States Tax Court · 1970
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Reaver v. CommissionerUnited States Tax Court · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- David P. Lansdown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- Wesley v. United StatesDistrict Court, N.D. Florida · 2005
- Stoddard v. United StatesDistrict Court, E.D. Michigan · 2009