Legal Opinion
Jenkins v. Smith
District Court, D. Connecticut
Decided December 1, 1937No. 3911PublishedCited by 4 opinions
1Opinion of the Court
THOMAS, District Judge.
This is a federal income tax refund case involving three issues with reference to income taxes of Leonard A. Jenkins, the plaintiffs’ decedent, on the return for 1933. The three questions to be decided are quite unrelated, and the facts and law with respect to each will be stated and discussed separately.
Í. The decedent, in 1932, in order to protect his investment in stock of the Merchants National Bank of New Haven, of which he was a director, after a bank examiner had found the capital of the bank impaired, entered into a bond agreement with the other directors and…
2Cases cited6 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Lyon v. AlleySupreme Court of the United States · 1889
- Little Miami & Columbus & Xenia Railroad v. United StatesSupreme Court of the United States · 1883
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3Cited by4 opinions
- Rankin v. HatfieldCalifornia Court of Appeal · 1953
- Price v. CommissionerCourt of Appeals for the Fourth Circuit · 1939
- Commissioner of Internal Revenue v. MaguireCourt of Appeals for the Seventh Circuit · 1940
- Commissioner v. LibbeyCourt of Appeals for the First Circuit · 1938