Legal Opinion
Rose v. United States
Court of Appeals for the Third Circuit
Decided June 16, 1958No. Nos. 12399, 12400PublishedCited by 30 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The problem raised by these appeals is that of determining the taxable year or years in which interest may be deducted for federal income tax purposes, where the books of the taxpayer are maintained on the accrual basis and the obligation with respect to which the interest is payable is contested.
The facts are not in dispute.
The taxpayer is the executrix of the estate of John W. Hubbard, deceased. She instituted an action for refund of federal income taxes paid by the estate for the taxable years ending on May 31, in 1949, 1950 and 1951. The claim was based upon the…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Lillie v. CommissionerUnited States Tax Court · 1965
- Cravens v. CommissionerUnited States Tax Court · 1958
25 more not listed; retrieve them via the Exa API.