Heisler v. United States, 463 F.2d 375 (9th Cir. 1972). · Go Syfert
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Heisler v. United States, 463 F.2d 375 (9th Cir. 1972). Cases Citing This Book View Copy Cite
8 citation events (2 in the last 25 years) across 6 distinct courts.
Strongest positive: Radioshack Corp. v. United States (uscfc, 2012-06-29)
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (rule) Radioshack Corp. v. United States
Fed. Cl. · 2012 · confidence medium
Bartley v. United States, 123 F.3d 466, 472 (7th Cir.1997); Heisler v. United States, 463 F.2d 375, 375 (9th Cir.1972); Appoloni v. United States, 219 F.R.D. 116, 119 (W.D.Mich.2003) (“A taxpayer whose claim had neither been denied nor pending for at least six months at the time suit was filed would not be entitled to file suit ... [and] could not properly be included in the class....”); McConnell v. United States, 295 F.Supp. 605, 606 (E.D.Tenn.1969).
discussed Cited as authority (rule) Klender v. United States
E.D. Mich. · 2003 · confidence medium
The government also raises the issue of sovereign immunity, not suggesting that the Court lacks jurisdiction over the claims of the named plaintiffs, but rather arguing that a “class action for a tax refund claim cannot be maintained where ‘there is no showing that any of the other members of the purported class filed the requisite demands for refund.’” Def.’s Br. in Opp. of Mot. for Class Cert., at 3-4 (quoting Heisler v. United States, 463 F.2d 375, 375 (9th Cir.1972)).
cited Cited "see" Essex v. Vinal
D. Neb. · 1973 · signal: see · confidence high
See Heisler v. United States, 463 F.2d 375 [9th Cir. 1972].
discussed Cited "see, e.g." Kleiboemer v. District of Columbia
D.C. · 1983 · signal: see, e.g. · confidence low
See, e.g., Heisler v. United States, 463 F.2d 375 (9th Cir.1972) (per curiam), ce rt. denied, 410 U.S. 927 , 93 S.Ct. 1358 , 35 L.Ed.2d 587 (1973) (class action); McConnell v. United States, 295 F.Supp. 605 (E.D.Tenn.1969) (class action).
Retrieving the full opinion text from the archive…
Friedy B. Heisler, M.D. And Francis Heisler, and
v.
United States of America and Joseph M. Cullen, District Director of Internal Revenue Service, Etc., And
26121.
Court of Appeals for the Ninth Circuit.
Jul 17, 1972.
463 F.2d 375
Cited by 2 opinions  |  Published

463 F.2d 375

72-2 USTC P 9536

Friedy B. HEISLER, M.D. and Francis Heisler, Plaintiffs and Appellants,
v.
UNITED STATES of America and Joseph M. Cullen, District
Director of Internal Revenue Service, etc., et
al., Defendants and Appellees.

No. 26121.

United States Court of Appeals,

Ninth Circuit.

June 21, 1972.
Rehearing Denied July 17, 1972.

Francis Heisler (argued), Richard M. Silver, Patricia Lane, of Heisler & Stewart, Carmel, Cal., for plaintiffs-appellant.

Gary R. Allen (argued), Meyer Rothwacks, Thomas L. Stapleton, Johnnie Walters, Asst. Atty. Gen., Washington, D. C., James L. Browning, U. S. Atty., Gary K. Shelton, Asst. U. S. Atty., San Francisco, Cal., for defendants-appellees.

Before CHAMBERS, BROWNING and KILKENNY, Circuit Judges.

PER CURIAM:

1

In this tax case the district court had jurisdiction over the refund claim under 28 U.S.C. Sec. 1346(a) (1). The appellants, however, do not fit within the statute. Their bodies and skills are not among the "other natural deposits" for which the Internal Revenue Code allows a deduction for percentage depletion.

2

On the claim that 26 U.S.C. sections 611 et seq. are unconstitutional, the Heislers lack the requisite standing to raise this issue. Flast v. Cohen, 392 U.S. 83, 88 S.Ct. 1942, 20 L.Ed.2d 947 (1968).

3

The appellants style their lawsuit a class action. However, there is no showing that any other members of the purported class filed the requisite demands for refund. 26 U.S.C. Sec. 7422.

4

The judgment is affirmed.