Legal Opinion
Beach v. Shaughnessy
District Court, N.D. New York
Decided October 16, 1954No. 3635, 4276PublishedCited by 7 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
The plaintiff seeks judgments refunding income taxes alleged to have been erroneously assessed and collected for the years 1943 (Action No. 3635) and 1945, 1946 & 1947 (Action No. 4276). The actions were tried together and separate causes of action are alleged for each year; they all involve a single contention and will be referred to collectively in this decision.
Plaintiff and his wife (now deceased) filed joint income tax returns for the calendar years of 1943, 1945, and 1946 showing an item of monies received from or on account of a contract between plaintiff and the…
2Cases cited10 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Crown Die & Tool Co. v. Nye Tool & MacHine WorksSupreme Court of the United States · 1923
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Kronner v. United StatesUnited States Court of Claims · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Simenon v. CommissionerUnited States Tax Court · 1965
- William M. Reese and Catholeen Reese v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- C. A. Norgren Co. v. United StatesDistrict Court, D. Colorado · 1967
- Thomas v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.