Legal Opinion
Lewis v. O'MALLEY
District Court, D. Nebraska
Decided February 17, 1943No. 136PublishedCited by 3 opinions
1Opinion of the Court
DELEHANT, District Judge.
Originally filed as Case No. 206 in the Omaha Division, this action was later transferred to this division of the court, and upon its complete trial is here for final disposition. The defendant is, and at all times involved, was Collector of Internal Revenue of the Omaha district and this suit was instituted against him as an individual, under 28 U.S.C.A. § 41, for the recovery of $13,690.56 with interest, alleged to have been collected illegally from the plaintiff as a deficiency in his income tax for the year 1936.
Essentially a single transaction, in two connected…
2Cases cited52 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Harrison v. SchaffnerSupreme Court of the United States · 1941
47 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- State Ex Rel. Anderson v. State Board of EqualizationMontana Supreme Court · 1957
- Nasser v. United StatesDistrict Court, N.D. California · 1966
- Huitt v. MealeyAppellate Division of the Supreme Court of the State of New York · 1943