1. Home
  2. Browse Decisions
  3. F.2d
  4. 354 F.2d
  5. 354 F.2d 332 (1965)
 

ESPENSHADE v. UNITED STATES

No. 117-64.

354 F.2d 332 (1965)

Paul S. and Irene B. ESPENSHADE v. The UNITED STATES.

United States Court of Claims.

December 17, 1965.

Attorney(s) appearing for the Case

Paul R. Harmel, Washington, D. C., for plaintiff. Geiger, Harmel & Schuchat, Washington, D. C., of counsel.

Michael I. Sanders, Dept. of Justice, Washington, D. C., with whom was Acting Asst. Atty. Gen., Richard M. Roberts, for defendant. C. Moxley Featherston, Lyle M. Turner, Philip R. Miller, and Richard J. Boyle, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

COLLINS, Judge.

This is an action for the refund of Federal income taxes. Paul S. Espenshade, one of the joint petitioners, was retired from the United States Army in 1952. The basic issue in this suit is the extent to which retirement pay received by him is subject to taxation. (The singular term "plaintiff" will refer to Paul S. Espenshade.)

The facts, as indicated by the pleadings, can be summarized as follows: At the time of his retirement, plaintiff held...

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