Legal Opinion
Hilgenberg v. United States
District Court, D. Maryland
Decided November 29, 1937PublishedCited by 3 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
This is a suit brought by the plaintiff against the United States under section 24, subdivision 20, of the Judicial Code (28 U.S.C.A. § 41 (20), to recover, because claimed to have been illegally assessed under the Revenue Act of 1932 (chapter 209, 47 Stat. 169), the sum of $824.66 with interest, which plaintiff paid as income taxes for the calendar year 1933. Pursuant to the above section of the Judicial Code, the case was heard by the court without a jury.
Broadly stated, the primary question involved is this: When a lessee of property makes improvements,…
2Cases cited27 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Brewster v. GageSupreme Court of the United States · 1930
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
22 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Helvering v. BruunSupreme Court of the United States · 1940
- Fifteenth Street Inv. Co. v. NicholasDistrict Court, D. Colorado · 1938
- Helvering v. BruunSupreme Court of the United States · 1940