Legal Opinion
Laraia v. United States
District Court, D. Massachusetts
Decided March 12, 1964No. Civ. A. No. 63-620PublishedCited by 9 opinions
1Opinion of the Court
SWEENEY, Chief Judge.
This is an action for the recovery of federal income taxes and interest paid for the years 1957 and 1958 in the sums of $3,769.70 and $2,293.49, respectively, which the plaintiff alleges were erroneously and illegally assessed and collected.
The plaintiff’s claim is based on his contention that during these taxable years he was the “head of a household” within the meaning of Section 1 of the Internal Revenue Code of 1954, 26 U.S.C., and was, therefore, entitled to the benefit of the reduced surtax rates available to the “head of a household.”
Insofar as relevant to this…
2Cases cited4 opinions
- Smith v. CommissionerUnited States Tax Court · 1963
- Hein v. CommissionerUnited States Tax Court · 1957
- Brehmer v. United StatesDistrict Court, D. Minnesota · 1961
- Reardon ex rel. Reardon v. United StatesDistrict Court, D. South Dakota · 1958
3Cited by9 opinions
- Grace v. CommissionerUnited States Tax Court · 1969
- W. E. Grace v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Williams v. CommissionerUnited States Tax Court · 1969
- Levon P. Biolchin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
- Biolchin v. CommissionerUnited States Tax Court · 1969
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