Legal Opinion
Spitalny v. United States
District Court, D. Arizona
Decided September 5, 1968No. Civ-5665 Phx., Civ-5666 PhxPublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
CRAIG, District Judge.
These two actions, consolidated by the Court at pretrial, were instituted by the plaintiffs as transferees of All-State Cattle Feeding Company for recovery of |55,204.85 in each action paid as income tax for the transferor corporation’s fiscal year ending July 31, 1960.
FACTS
The stipulation of facts filed April 15, 1968 is incorporated in this opinion by reference.
Plaintiffs William Erdwurm and Bart F. Erdwurm are husband and wife, and plaintiffs Louis Spitalny and Betty Spitalny are husband and wife. Both couples reside in Phoenix, Arizona. (Hereinafter…
2Cases cited19 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Hort v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F. Erdwurm, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Commissioner of Internal Revenue v. D. B. AndersCourt of Appeals for the Tenth Circuit · 1969
- Estate of Munter v. CommissionerUnited States Tax Court · 1975
- Hi-Plains Enterprises, Inc. v. CommissionerUnited States Tax Court · 1973
- Estate of Munter v. CommissionerUnited States Tax Court · 1975
1 more not listed; retrieve them via the Exa API.