1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 146 F.Supp.
  5. 146 F.Supp. 444 (1956)
 

WALLACE v. UNITED STATES

Nos. 77-53, 78-53.

146 F.Supp. 444 (1956)

John M. WALLACE and Glenn W. Wallace v. The UNITED STATES. Leland S. SWANER v. The UNITED STATES.

United States Court of Claims.

December 5, 1956.

Attorney(s) appearing for the Case

Robert P. Smith, Washington, D. C., for plaintiffs. D. A. Baker, Joseph W. Kiernan, Robert V. Smith, and Smith, Ristig & Smith, Washington, D. C., were on the briefs.

H. S. Fessenden, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

This action is brought to recover income taxes allegedly improperly assessed for the year 1948 against the plaintiffs John M. Wallace and Glenn W. Wallace, jointly as husband and wife, in the amount of $52,982.54, and against the plaintiff Leland S. Swaner in the amount of $36,985.23.

Two issues are involved, only one of which is common to both plaintiffs. First: The Commissioner of Internal Revenue determined that the plaintiff's 1948 income...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases