Legal Opinion
Sherover v. United States
District Court, S.D. New York
Decided February 2, 1956PublishedCited by 11 opinions
1Opinion of the Court
WEINFELD, District Judge.
This action is brought by plaintiff pursuant to 26 U.S.C. § 3801 1 to recover $6,082.97 being part of the tax paid on his 1941 income.
Plaintiff was a 43%% participant in a joint venture which operated a vessel, the S.S. Leslie, the record title of which was in the name of Worth Steamship Corporation. In reporting his income for the year 1941 he included the sum of $44,933.71 as his proportionate share of the income from the operation of the vessel. In computing the vessel’s income, items of repair amounting to $41,530 had been capitalized and hence not deducted as a…
2Cases cited4 opinions
- Brennen v. CommissionerUnited States Tax Court · 1953
- MacDonald v. CommissionerUnited States Tax Court · 1951
- Central Hanover Bank & Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1947
- Worth Steamship Corp. v. CommissionerUnited States Tax Court · 1946
3Cited by11 opinions
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959
- Rigdon v. United StatesDistrict Court, S.D. California · 1961
- Fruit of the Loom, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1996
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