PFLUGRADT v. UNITED STATES

Nos. 13761-13764.

310 F.2d 412 (1962)

Allen PFLUGRADT and Ethel Pflugradt, his wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. John Roggenbauer MOELLER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. James W. PFLUGRADT and Lillian Pflugradt, his wife, Plaintiffs-Appellants. v. UNITED STATES of America, Defendant-Appellee. Jane WOLFE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

December 4, 1962.


Attorney(s) appearing for the Case

Thomas F. Carroll, Richard H. Lauritzen, Milwaukee, Wis., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Arthur E. Strout, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C.

James B. Brennan, U. S. Atty., Milwaukee, Wis., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before HASTINGS, Chief Judge, and SCHNACKENBERG and KILEY, Circuit Judges.


HASTINGS, Chief Judge.

These four proceedings are before us on appeals by taxpayers for review of a judgment of the district court dismissing their respective suits for refunds of taxes paid pursuant to deficiency assessments.1

The basis for the deficiency assessments was the Commissioner's determination that certain minor children were not the owners of limited partnership interests under...

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