Legal Opinion
Petschek v. United States
District Court, S.D. New York
Decided October 14, 1963PublishedCited by 2 opinions
1Opinion of the Court
LEVET, District Judge.
This is an action for the refund of federal income taxes in the amount of $4,897.03 which plaintiffs claim were erroneously collected from them for the years 1955 and 1956.
Both plaintiffs and defendant have moved for summary judgment.
FACTS
The facts are set forth in a stipulation entered into between the parties and may be summarized as follows :
Viktor and Mary Petschek, husband and wife, filed joint federal1 income tax returns for the years 1955 and 1956. They deducted, for the year 1955, certain legal and other fees, aggregating $5,171.51 which had been paid in that…
2Cases cited15 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Heller v. CommissionerUnited States Tax Court · 1943
- Heller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Alleghany Corp. v. CommissionerUnited States Tax Court · 1957
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Viktor Petschek and Mary Petschek v. United StatesCourt of Appeals for the Second Circuit · 1964
- Tolzman v. CommissionerUnited States Tax Court · 1981