Legal Opinion
Kennedy v. United States
District Court, D. Rhode Island
Decided December 31, 1952No. Civ. No. 1255PublishedCited by 3 opinions
1Opinion of the Court
LEAHY, District Judge.
This is an action brought by Joseph A. Kennedy originally against Farrell D. Coyle, Collector of Internal Revenue. The Collector having deceased, the United States of America was substituted as party defendant by agreement of counsel. The action is for a refund of an individual deficiency income tax and interest assessed and paid for the year 1946 in the total amount of $1,006.49, with interest according to law.
The material facts, as stipulated by the parties and as testified to at the trial, are substantially as follows: In his 1946 income tax return the plaintiff…
2Cases cited6 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Boston Consol. Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1942
- Earle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Lambert v. CommissionerCourt of Appeals for the Tenth Circuit · 1939
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3Cited by3 opinions
- Vietzke v. CommissionerUnited States Tax Court · 1961
- Denit v. United StatesDistrict Court, D. Maryland · 1982
- Vietzke v. CommissionerUnited States Tax Court · 1961