Rosengarten v. United States
United States Court of Claims
1Opinion of the Court
JONES, Chief Judge.
These actions for the recovery of income taxes for the year 1945, $34,837.90 plus interest as to plaintiff Herbert Ros-engarten, and $16,164.38 plus interest as to plaintiff David Rosengarten, have been consolidated by stipulation because of the similarity of the questions presented.
During the years 1944 and 1945 plaintiffs were members of a family partnership, the Herbert Manufacturing Co. of New York City. Each filed a Federal income tax return for 1945 on March 13, 1946, and subsequently paid the liabilities due thereon. In 1947, the Internal Revenue Service determined…
Also in this document: Dissent.
2Cases cited12 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Harry Jones v. United States of America, Carrie A. Jones v. United StatesCourt of Appeals for the Ninth Circuit · 1955
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3Cited by37 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Szczesny v. VasquezNew Jersey Superior Court Appellate Division · 1962
32 more not listed; retrieve them via the Exa API.