Legal Opinion
Stewart v. United States
District Court, D. Nebraska
Decided August 28, 1951No. Civ. 10PublishedCited by 5 opinions
1Opinion of the Court
DELEHANT, District Judge.
The plaintiff brought this action to recover from the defendant the sum of $1,- 344.17, with interest thereon from May 25, 1948, on account' of additional income tax claimed wrongfully to have been assessed and paid in respect of his income for the years 1942 and 1943. 1 Trial upon the issues joined has been had 2 and typewritten briefs have been submitted to the court.
A single question is involved. It is whether the proceeds of a Commodity Credit Corporation loan on his 1942 wheat crop in the sum of $3,939.87 3 which were received by the plaintiff during August, 1942…
2Cases cited18 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
- Orange Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- Burhans v. County of KernCalifornia Court of Appeal · 1959
- Thompson, Jr. v. ARNOLD, ASSESSORIndiana Supreme Court · 1958
- Edwin O. Bookwalter, District Director of Internal Revenue v. Joe and Imogene Mayer, Edwin O. Bookwalter, District Director of Internal Revenue v. Joe Mayer, Administrator, Estate of Edith MayerCourt of Appeals for the Eighth Circuit · 1965