Legal Opinion
Herbert v. Riddell
District Court, S.D. California
Decided February 28, 1952No. 13096PublishedCited by 40 opinions
1Opinion of the Court
YANKWICH, Chief Judge.
By this action the plaintiff, F. Hugh Herbert, — to be referred to as Herbert,— seeks to recover $15,214.68 and $4,167.91 interest or a total of $19,382.59 as a refund of federal income taxes paid on a deficiency assessment for the year 1945, and $129,299.97 and interest in the amount of $27,662.44, or a total of $156,962.41 on a deficiency assessment for the year 1946. Involved also is the failure to allow deductions for alimony payments, and to allow to the plaintiff an increase on the cost basis of $11,000 upon the sale of his residence in 1946, by reason of permanent…
2Cases cited109 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
104 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Estate of Baron v. CommissionerUnited States Tax Court · 1984
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- T. M. Britt and Jane Britt v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1970
35 more not listed; retrieve them via the Exa API.