Legal Opinion
Pitney v. Duffy
District Court, D. New Jersey
Decided June 30, 1923PublishedCited by 5 opinions
1Opinion of the Court
BODINE, District Judge.
These cases were tried without a jury. In the first suit three questions are involved: First, Marcus R. Ward, the decedent, sold in 1917 a tract of meadow land in the. neighborhood of the Port Newark development in the city of Newark for $8,000. In his income tax return, he placed the March, 1913, value at $5,000, and accounted for a profit of $3,000. The government fixed the actual value of the land at $300, and assessed an additional tax of $4,700. Second, the government assessed an additional tax upon the sum of $1,660.80, being 2 per cent, normal tax paid by…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
- Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Atkins v. CommissionerUnited States Board of Tax Appeals · 1927
- Anderson v. CommissionerUnited States Board of Tax Appeals · 1926
- Bessemer Inv. Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Boston & M. R. R. v. United StatesDistrict Court, D. Massachusetts · 1927
- Kling v. CommissionerUnited States Board of Tax Appeals · 1925