Legal Opinion
Alison v. United States
District Court, W.D. Pennsylvania
Decided May 17, 1951No. Civ. No. 3974PublishedCited by 2 opinions
1Opinion of the Court
MARSH, District Judge.
This case came on for trial before the court without a jury, upon the pleadings and the written stipulation of the facts. Briefs have been filed and considered, and the court makes the following
Findings of Fact.
1. The plaintiff brings this action against the United States pursuant to the provisions of Section 24 of the Judicial Code, as amended, U.S.C.A., Title 28, Section 41(20), now 28 U.S.C.A. § 1346(a) (1), the action arising under the Internal Revenue Laws of the United States.
2. On or about March 11, 1942, the plaintiff filed her income tax return for the calendar…
2Cases cited4 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Boston Consol. Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1942
- First Nat. Bank of Sharon, Pa. v. HeinerCourt of Appeals for the Third Circuit · 1933
- Gwinn Bros. & Co. v. CommissionerUnited States Tax Court · 1946
3Cited by2 opinions
- Alison v. United StatesSupreme Court of the United States · 1952
- Mary O'Hara Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961