Legal Opinion

Dorr v. United States

District Court, D. Massachusetts

Decided February 3, 1937No. 6562-6565PublishedCited by 2 opinions

1Opinion of the Court

McLELLAN, District Judge.

These are petitions to recover alleged overpayments of federal income taxes for the calendar year 1930. The controversy arises over the Commissioner’s failure to allow as deductions certain fees paid by the petitioners to the law firm of Hale & Dorr. The cases were tried upon a stipulation as to certain facts, which are as stipulated, and upon the testimony of Laurence E. Green, Esquire, a partner in the firm of Hale & Dorr. The following facts, which appear either from the testimony of Mr. Green or in the stipulation, suffice to present the issues:

In 1920, Arthur L.…

2Cases cited4 opinions

  1. Van Wart v. CommissionerSupreme Court of the United States · 1935
  2. Monell v. HelveringCourt of Appeals for the Second Circuit · 1934
  3. Forgeus v. CommissionerUnited States Board of Tax Appeals · 1927
  4. Morse v. HelveringCourt of Appeals for the D.C. Circuit · 1936

3Cited by2 opinions

  1. Frick v. DriscollCourt of Appeals for the Third Circuit · 1942
  2. Rogers v. United StatesDistrict Court, D. Connecticut · 1946

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