Legal Opinion
Huston v. United States
District Court, W.D. Pennsylvania
Decided April 16, 1951No. Civ. A. No. 5570PublishedCited by 2 opinions
1Opinion of the Court
GOURLEY, Chief Judge.
In this action the taxpayer seeks to recover income tax alleged to have been assessed and collected improperly in the year 1941.
The denial of said deductions resulted in an assessed deficiency consisting of taxes of $1593.87 and interest of $235.83, a total of $1829.70, which the taxpayer paid and now asks for a refund of $1823.25. The difference in the amount paid and the amount which is asked for a refund is due to an error admitted by the taxpayer, as an item of income, which was subsequently adjusted and the tax paid.
An agreed statement of facts, with exhibits…
2Cases cited14 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Autenreith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
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3Cited by2 opinions
- Green v. CommissionerUnited States Tax Court · 1976
- Charles F. McCurdy v. United StatesCourt of Appeals for the Sixth Circuit · 1972