Legal Opinion
Bishop v. Reichel
District Court, N.D. New York
Decided November 15, 1954No. Civ. A. No. 5271PublishedCited by 9 opinions
1Opinion of the Court
BRENNAN, Judge.
The timeliness of an income tax assessment is the sole question raised on the trial of this action.
The facts were stipulated upon the trial and are stated in the stipulation filed and in the exhibits attached thereto. They will be summarized below.
The plaintiff, Estelle Bishop and Edward R. Bishop were at all pertinent times husband and wife, and each filed an individual income tax for the year 1943. The tax computed therein was paid. The plaintiff reported as income for that year the sum of $22,295 which represented dividends received from Globe Forge, Inc. After examination…
2Cases cited11 opinions
- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. WinmillSupreme Court of the United States · 1938
- Kavanagh v. NobleSupreme Court of the United States · 1948
- Joint Council Dining Car Employees Local 370 v. Delaware, L. & W. R.Court of Appeals for the Second Circuit · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Gill v. CommissionerCourt of Appeals for the Fifth Circuit · 1962
- Louis Pizitz Dry Goods Co. v. United StatesDistrict Court, N.D. Alabama · 1960
- Robert S. Gill, Individually and as of the Estate of Sara Louise Gill, Deceased v. Commissioner of Internal Revenue, Robert S. Gill, Individually and as of the Estate of Sara Louise Gill, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Gill v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.