Legal Opinion
Popham v. United States
District Court, W.D. Missouri
Decided May 2, 1951No. 5547PublishedCited by 2 opinions
1Opinion of the Court
REEVES, Chief Judge.
This is an action to recover a claimed overpayment of taxes. The plaintiff seeks the benefit of certain provisions of the “Current Tax Payment Act of 1943” as follows: “If the taxpayer is in active service in the military or naval forces of the United States * * * at any time during the taxable year [of] * * * 1943, the increase in the tax for the taxable year 1943 under subsection (b) (1) shall be reduced by an amount equal to the amount by which the tax for the taxable year 1942 is increased by reason of the inclusion in the net income for the taxable year 1942 of the…
2Cases cited7 opinions
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Mitchell v. CohenSupreme Court of the United States · 1948
- Wilmington Trust Co. v. Mutual Life Ins.Court of Appeals for the Third Circuit · 1949
- Wilmington Trust Co. v. Mutual Life Ins. Co.District Court, D. Delaware · 1948
- Epley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Du Pont v. CommissionerUnited States Tax Court · 1952
- Du Pont v. CommissionerUnited States Tax Court · 1952