Legal Opinion
Martin v. United States
District Court, E.D. Illinois
Decided December 15, 1954No. Civ. A. No. 2496PublishedCited by 3 opinions
1Opinion of the Court
WHAM, Chief Judge.
The action herein was filed by the plaintiff, Margaret B. Martin, individually, and as executor of the last will of John C. Martin, deceased, for refund of income taxes and interest, pursuant to the provisions of Sec. 1346(a) (1) (ii) of Title 28 United States Code. The amount in dispute is $10,571.86, which said amount was paid by John C. Martin after a deficiency was assessed against him on his income tax return for the year 1948. The deficiency was assessed as a result of an interpretation by the defendant of certain business transactions, the income from which had been…
2Cases cited17 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Helvering v. StuartSupreme Court of the United States · 1942
- Griffiths v. CommissionerSupreme Court of the United States · 1939
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3Cited by3 opinions
- Workmen's Mutual Fire Insurance Society, Inc. v. Harold B. A'hearn, United States District Director of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- St. Paul Fire & Marine Insurance v. Delta Air Lines, Inc.District Court, S.D. New York · 2008
- Margaret B. Martin, Individually, and as of the Last Will of John C. Martin, Deceased v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1956