Legal Opinion
Alden D. Stanton and Louise M. Stanton v. United States
Court of Appeals for the Second Circuit
Decided July 6, 1959No. 329, Docket 25569PublishedCited by 10 opinions
1Opinion of the Court
HAND, Circuit Judge.
The plaintiffs sue to secure a refund of $15,056.29 representing income taxes (principal and interest) paid for the year 1943, which they allege were illegally collected. In 1933 or 1934 the plaintiff, Mr. Stanton, had been retained to manage the real property of Trinity Church in New York. Trinity Operating-Company, Inc. was organized to take over this work and Mr. Stanton became its president and a member of its board of directors. Although he was also “Comptroller” of the church, he was never a vestryman or warden; and all his time was occupied in caring for its real…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. FrankelCourt of Appeals for the Eighth Circuit · 1962
- United States v. Alden D. Stanton and Louise M. StantonCourt of Appeals for the Second Circuit · 1961
- Packard v. United StatesDistrict Court, S.D. New York · 1959
5 more not listed; retrieve them via the Exa API.