Legal Opinion
Parker v. Delaney
Court of Appeals for the First Circuit
Decided December 28, 1950No. 4519PublishedCited by 56 opinions
1Opinion of the Court
FAHY, Circuit Judge.
Appellant1 paid a federal income tax for • 1945 -on the basis of a long term capital gain which he then thought he had realized from the disposition of certain apartment houses during that year. Thereafter, becoming of a different view, he applied for refund of the amount paid. Six months having elapsed without action on his application he brought suit in the District Court against the Collector of Internal Revenue, as authorized by United States Code Annotated, Title 28, § 1340. He appeals from judgment rendered for the Collector.
The essential facts were stipulated. In…
2Cases cited6 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. HoffmanCourt of Appeals for the Second Circuit · 1941
- Stokes v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Brannen v. CommissionerUnited States Tax Court · 1982
- Siegel v. CommissionerUnited States Tax Court · 1982
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Waddell v. CommissionerUnited States Tax Court · 1986
- Vaira v. CommissionerUnited States Tax Court · 1969
51 more not listed; retrieve them via the Exa API.