STRUTHERS v. UNITED STATES

Civ. No. 4-76-270.

442 F.Supp. 562 (1977)

Richard D. STRUTHERS and Carol J. Struthers, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fourth Division.

January 13, 1977.


Attorney(s) appearing for the Case

T. C. Waldron, Litchfield, Minn., for plaintiffs.

Elizabeth A. Egan, Asst. U. S. Atty., Minneapolis, Minn., of counsel, Thomas R. Jones, James P. Sites, Attys., Tax Division, Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM AND ORDER

MacLAUGHLIN, District Judge.

This is a suit for refund of taxes. Plaintiffs, husband and wife, assert that they overpaid taxes on self-employment income for 1973 and 1974 in the amounts of $302.521 and $498.66, respectively. They argue that the Internal Revenue Service incorrectly disallowed a deduction, representing a return of capital, from the gross income of their farm for each year. The Government has...

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