Legal Opinion
Cutting v. United States
District Court, E.D. New York
Decided February 24, 1939No. 7372PublishedCited by 5 opinions
1Opinion of the Court
CAMPBELL, District Judge.
This is an action at law for the recovery of the sum of $15,964.40 together with interest thereon paid on income received by R. Fulton Cutting during his life time for the taxable year 1929.
The said R. Fulton Cutting departed this life prior to the commencement of this action and will hereinafter be designated as the decedent.
The decedent, in the taxable year in question, had made charitable contributions in the amount of $127,645.68 and on his income tax return deducted this amount in the computation of his taxable net income. The Commissioner of Internal Revenue…
2Cases cited19 opinions
- Grace v. American Central InsuranceSupreme Court of the United States · 1883
- Grignon's Lessee v. ASTORSupreme Court of the United States · 1844
- Helvering v. BlissSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
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3Cited by5 opinions
- Fiorentino v. United StatesCourt of Appeals for the Third Circuit · 1955
- Century Transit Co. v. United StatesDistrict Court, D. New Jersey · 1951
- Elbert v. JohnsonDistrict Court, S.D. New York · 1946
- Guterman v. ScanlonDistrict Court, E.D. New York · 1963
- Nick Fiorentino v. United StatesCourt of Appeals for the Third Circuit · 1955