Legal Opinion
Dorzback v. Collison, Collector of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 18, 1952No. 10390PublishedCited by 26 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is an appeal from a judgment for the plaintiff taxpayer in an action brought in the United States District Court for the District of Delaware for the recovery of income taxes and interest paid to the defendant Collector pursuant to deficiency assessments made by the Commissioner of Internal Revenue for the years 1943, '1944 and 1945.
The facts are these. On May 14, 1941 the taxpayer’s wife loaned to the taxpayer from her own funds the sum of $8,500 to pay off an existing indebtedness of his in that amount and to evidence his resulting indebtedness to her the taxpayer…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Aldon Homes, Inc. v. CommissionerUnited States Tax Court · 1959
- Titcher v. CommissionerUnited States Tax Court · 1971
- Sierra Club v. U.S. Army Corps of EngineersCourt of Appeals for the Fourth Circuit · 2018
- Arcade Realty Co. v. CommissionerUnited States Tax Court · 1960
21 more not listed; retrieve them via the Exa API.