Legal Opinion
McCord v. Granger, Collector of Internal Revenue for 23rd District of Pennsylvania
Court of Appeals for the Third Circuit
Decided December 19, 1952No. 10731_1PublishedCited by 33 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
This is an appeal from the order of the United States District Court for the Western District of Pennsylvania in an action brought by Ralph B. McCord (“McCord”) for a partial refund of income tax paid by him for the year 1946. The facts may be summarized as follows:
On March 14, 1947, McCord filed an income tax return for 1946 with the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on Form 1040. The return was prepared for McCord by Root and Co., according to a statement made thereon. On the line provided for the listing of taxpayer’s name there appeared…
2Cases cited13 opinions
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- White v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Greene v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- Manton v. CommissionerUnited States Tax Court · 1948
8 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Raymond Bauschard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Raymond A. O'COnnOr and Bertha K. O'COnnOr v. Commissioner of Internal Revenue, Burt Cold Storage, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Bour v. CommissionerUnited States Tax Court · 1954
28 more not listed; retrieve them via the Exa API.