Legal Opinion
Flood v. United States
Court of Appeals for the First Circuit
Decided January 29, 1943No. 3816PublishedCited by 35 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This consolidated appeal brings up three related cases which were- tried and decided together by the court below. D.C., 44 F.Supp. 509. In one, plaintiff-appellant Flood sued to recover an alleged overpayment of income- taxes for the year 1936 in the sum of $3,500. In another, he sought recovery of a similar alleged overpayment for the year 1937 in the sum of $3,110. In the third the executor of John Moir, deceased, sued to recover an overpayment of income taxes in the sum of $5,976.49 for the period January 1, 1938, to September 20, 1938, the date of decedent’s death.…
2Cases cited18 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
13 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Madison Gas & Electric Co. v. CommissionerUnited States Tax Court · 1979
- Goodwin v. CommissionerUnited States Tax Court · 1980
- Ward v. CommissionerUnited States Tax Court · 1953
- Hoffman v. Comm'rUnited States Tax Court · 2002
- Lazarus v. CommissionerUnited States Tax Court · 1972
30 more not listed; retrieve them via the Exa API.