Legal Opinion
Brown v. United States
District Court, E.D. Pennsylvania
Decided May 14, 1937No. 19240PublishedCited by 1 opinion
1Opinion of the Court
WELSH, District Judge.
This is a suit to recover $16,076.09 with interest, as a claimed overpayment of income taxes in the year 1932. The case was *826tried without a jury under the Tucker Act (24 Stat. 505).
The evidence showed that plaintiff had held a $97,000 mortgage, guaranteed as to principal and interest by the Merion Title & Trust Company of Ardmore, Pa., secured on property in Delaware county, owned by one Dougherty. For default, plaintiff foreclosed the mortgage in June, 1932, at which time the mortgage debt amounted to $98,-650.73. Plaintiff bid in the property for the customary $50…
2Cases cited5 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Porter v. United StatesCourt of Appeals for the Ninth Circuit · 1928
- O. S. Stapley Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Ewald & Co. v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by1 opinion
- Freeman-Dent-sullivan Co. v. United StatesDistrict Court, M.D. Georgia · 1938