Legal Opinion
Montgomery v. United States
United States Court of Claims
Decided May 2, 1938No. 43136PublishedCited by 19 opinions
1Opinion of the Court
WHALEY, Judge.
The plaintiff is suing for the allowance of certain deductions in his gross income for the calendar year 1932. Eight errors are assigned in the original petition but three (items (a), (g), and (h), finding 5) have been abandoned prior to the submission of the case.
The plaintiff paid an additional income tax to the state of New York in the sum of $411.34, for which a timely claim for refund was filed and an amendment made to the original petition claiming the deduction of this amount. There is no question that this deduction is clearly allowable.
The five remaining items will be…
2Cases cited5 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Olds & Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Montgomery v. CommissionerUnited States Board of Tax Appeals · 1938
- Selden v. HeinerDistrict Court, W.D. Pennsylvania · 1926
- Peyton Du-Pont Securities Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
3Cited by19 opinions
- Clark v. CommissionerUnited States Tax Court · 1952
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- Minneapolis, St. Paul & Sault Ste. Marie Railroad v. United StatesUnited States Court of Claims · 1964
- Lambert v. CommissionerCourt of Appeals for the Tenth Circuit · 1939
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