Legal Opinion
Cook v. United States
District Court, D. Massachusetts
Decided January 31, 1939No. 7106PublishedCited by 5 opinions
1Opinion of the Court
SWEENEY, District Judge.
This is an action to recover income taxes, assessed against this petitioner for the years 1934 and 1935, on the ground that they were illegally assessed and collected.
Statements of fact herein are intended as findings of fact, and statements of legal conclusions, as rulings of law, in accordance with Rule 52 of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.
The parties have submitted an agreed stipulation of facts which the Court adopts as its findings of fact. Additional oral evidence was also taken at the trial. The following are the…
2Cases cited16 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Murray v. Wilson Distilling Co.Supreme Court of the United States · 1909
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Helvering v. GerhardtSupreme Court of the United States · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Meigs v. United StatesCourt of Appeals for the First Circuit · 1940
- Troy State University v. CommissionerUnited States Tax Court · 1974
- United States v. Aluminum Co. of AmericaDistrict Court, S.D. New York · 1941
- Meigs v. United StatesDistrict Court, D. Massachusetts · 1939
- Troy State University v. CommissionerUnited States Tax Court · 1974