Legal Opinion
Rogers v. United States
United States Court of Claims
Decided June 2, 1930No. H-411PublishedCited by 14 opinions
1Opinion of the Court
WILLIAMS, Judge.
The plaintiff in this case sues to recover $2,272.35, which is alleged to be an overpayment of taxes for the years 1922 and 1923.
The plaintiff during the years in question was a practicing physician and surgeon at -Clinton, Okl. He had been located at Clinton for several years and enjoyed a lucrative practice in his profession. For approximately 10 years prior to 1921 the plaintiff from time to time invested the surplus income from his profession in stocks and bonds,i oils, mining, and real estate.
In October, 1920, he purchased 126% shares of stock of the Weatherford Milling…
2Cases cited3 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Mente v. EisnerCourt of Appeals for the Second Circuit · 1920
- Allen v. CommonwealthMassachusetts Supreme Judicial Court · 1905
3Cited by14 opinions
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
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