Legal Opinion
Wyndham v. United States
District Court, E.D. South Carolina
Decided October 4, 1961No. AC/563PublishedCited by 8 opinions
1Opinion of the CourtWyche, District Judge
(sitting by designation).
This is an action for the recovery of income taxes alleged to have been erroneously and illegally collected by the United States from the plaintiffs for the years 1955, 1956 and 1957, the claim being based upon a five dollar a day subsistence allowance allegedly excludable from gross income by police officials of a State under Section 120, Internal Revenue Code of 1954, 26 U.S.C.A. § 120, and Section 53-2.1 of the Code of Laws for South Carolina, 1952, as amended, passed pursuant to said Section 120 of the Internal Revenue Code.
The material facts in this case have…
2Cases cited8 opinions
- Wisconsin RR Comm. v. C., B. & QRR CO.Supreme Court of the United States · 1922
- United States v. HillSupreme Court of the United States · 1919
- Osaka Shosen Kaisha Line v. United StatesSupreme Court of the United States · 1937
- Green v. City of BennettsvilleSupreme Court of South Carolina · 1941
- State v. FranklinSupreme Court of South Carolina · 1908
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Lawrence Reginald Miller v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- Police Pension Board of City of Phoenix v. WarrenArizona Supreme Court · 1965
- Matrix, Inc. v. Provident American Insurance Co., Texas Court of Appeals, 5th District (Dallas)1983
- City of New Orleans v. LewisSupreme Court of Louisiana · 1972
- Jackson County v. Missouri State Board of MediationSupreme Court of Missouri · 1985
3 more not listed; retrieve them via the Exa API.