F. Willard Griffith and Theodora A. Griffith v. United States
This text of 360 F.2d 210 (F. Willard Griffith and Theodora A. Griffith v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This is an action for the refund of income taxes and interest paid by the plaintiff F. Willard Griffith for the taxable years of 1953 to 1960, inclusive. The action was presented to the court below on a stipulation of facts. The present appeal is from a judgment in favor of the defendant. The decision of this Court in Kiesling v. United States, 349 F.2d 110 (1965) is dispositive of the contentions raised by the petitioners. The arguments of the petitioners to the contrary are without merit.
The judgment of the court below will be affirmed on the well-reasoned opinion of Judge Wortendyke.
Judge FREEDMAN dissents for the reasons stated in Judge Raum’s dissent *211 ing opinion in Florence H. Griffith, 35 T.C. 882, 894 (1961) and on the further ground that this case is not ruled by Kiesling v. United States, 349 F.2d 110 (1965).
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
360 F.2d 210, 17 A.F.T.R.2d (RIA) 1063, 1966 U.S. App. LEXIS 6055, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-willard-griffith-and-theodora-a-griffith-v-united-states-ca3-1966.