Legal Opinion
Dixon v. United States
District Court, S.D. New York
Decided November 1, 1963PublishedCited by 4 opinions
1Opinion of the Court
LEVET, District Judge.
These are cross motions for summary judgment in an action for refund of federal income taxes paid by the plaintiffs for the taxable year 1952 in the sum of $369,829.65 plus interest. Jurisdiction is based upon 28 U.S.C. § 1346(a). The parties agree, except for one fact, which will be dealt with later, that there are no issues as to any material facts.
The facts surrounding this claim for refund are as follows:
During the year 1952, the plaintiffs were partners in the investment firm of Carl M. Loeb Rhoades & Co. (hereinafter “partnership”), a member of the New York and…
2Cases cited23 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
18 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Liberty National Life Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Real Estate Investment Trust of America v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Davar Products, Inc. v. United StatesDistrict Court, S.D. New York · 1965
- Prentis v. United StatesDistrict Court, S.D. New York · 1967