Legal Opinion
Evans v. Dudley
Court of Appeals for the Third Circuit
Decided November 8, 1961No. 13559PublishedCited by 8 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The United States appeals from a judgment of the District Court for the Western District of Pennsylvania ordering a refund to the taxpayer of money which he claimed was improperly collected from him. 1960, 188 F.Supp. 9.1
In. 1954 the taxpayer, in two transactions, bought $2,000,000 worth of public utility bonds at a premium. These bonds had been issued prior to January 22, 1951, and were callable on thirty days’ notice at a price lower than the purchase price. Mr. Evans put up $118,000 cash of his own and borrowed the remainder of the purchase price from the Mellon…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Maysteel Products, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Evans v. DudleyDistrict Court, W.D. Pennsylvania · 1960
- Fabreeka Products Company v. Commissioner of Imternal Revenue, Sadie S. Friedman v. Commissioner of Internal Revenue, Jack L. Sherman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1961
- Parnell v. United StatesDistrict Court, M.D. Tennessee · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Crosby Valve & Gage Co. v. CommissionerUnited States Tax Court · 1966
- Rothschild v. United StatesUnited States Court of Claims · 1969
- Herbert Humphreys and Wilda Humphreys, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- B. Nathaniel Richter and Elwood S. Levy v. United StatesCourt of Appeals for the Third Circuit · 1961
- Rothschild v. United StatesUnited States Court of Claims · 1969
3 more not listed; retrieve them via the Exa API.