Legal Opinion

United States v. Abraham Snider

Court of Appeals for the First Circuit

Decided June 22, 1955No. 4925_1PublishedCited by 11 opinions

1Opinion of the Court

HARTIGAN, Circuit Judge.

This is an appeal from a judgment for the plaintiffs in the amount of $1,543.18 with interest of $341.50 entered by the District Court of the United States for the District of Massachusetts on November 22, 1954, 125 F.Supp. 352. The plaintiffs sued to recover an alleged over payment of taxes for the calendar year 1950, stating in their complaint that $3,909.01 of a $9,000 dividend paid to the plaintiff, Abraham Snider, by the Hotel Kenmore Corp. in 1950 had been erroneously reported by them as taxable income whereas in fact it was not taxable income being a…

2Cases cited4 opinions

  1. Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
  2. Commissioner v. MunterSupreme Court of the United States · 1947
  3. Commissioner v. PhippsSupreme Court of the United States · 1949
  4. Snider v. United StatesDistrict Court, D. Massachusetts · 1954

3Cited by11 opinions

  1. Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
  2. Frelbro Corp. v. CommissionerUnited States Tax Court · 1961
  3. United States v. Charles KavanaghCourt of Appeals for the Eighth Circuit · 1962
  4. United States v. El Pomar Investment CompanyCourt of Appeals for the Tenth Circuit · 1964
  5. John E. McCullough and Esther D. McCullough v. The United StatesUnited States Court of Claims · 1965

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