Legal Opinion
Stein v. United States
District Court, S.D. Iowa
Decided August 14, 1964No. Civ. No. 5-1472-CPublishedCited by 3 opinions
1Opinion of the Court
STEPHENSON, Chief Judge.
FINDINGS OF FACT
1. This is a suit by the plaintiff, Simon Gerberich Stein, hereinafter referred to as the “taxpayer”, for the recovery of certain income taxes and interest assessed and collected. From March 1931 to September 1953, taxpayer made payments totalling $41,568.46 for the purpose of promoting a hydroelectric project, hereinafter referred to as the “Moscow Dam Project.” Taxpayer urges three separate and alternate counts in his complaint for recovery of part of this amount expended, that is:
“COUNT I. Part of the payments by taxpayer resulted in a loss to him…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Ewing v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- A. F. Buchanan and Wife, Celeste Buchanan v. Sinclair Oil & Gas CompanyCourt of Appeals for the Fifth Circuit · 1955
- George F. Arata and Carolyn M. Arata v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Charles B. Benenson and Dorothy Cullman v. United StatesCourt of Appeals for the Second Circuit · 1967
- DePinto v. United StatesDistrict Court, D. Arizona · 1975
- Simon Gerberich Stein, Individually, and Simon Gerberich Stein, of the Estate of Jessie W. Stein, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1965