Legal Opinion
Maxwell Rubin v. United States
Court of Appeals for the Seventh Circuit
Decided June 28, 1962No. 13598PublishedCited by 43 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
Taxpayer, Maxwell Rubin, brought this action in the District Court to recover an alleged overpayment of federal income taxes, plus interest, in the amount of $21,232.22, arising from a disallowance by the Commissioner of Internal Revenue of a deduction for interest 1 claimed by taxpayer in 1953. The court found that the transaction in question did not in substance create an indebtedness and that no interest was paid by taxpayer. Accordingly, the court entered judgment dismissing taxpayer’s complaint. Taxpayer appeals from this judgment.
The facts found by the District…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Bridges v. CommissionerUnited States Tax Court · 1963
- Perry Nichols and Inez Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Leslie H. Jockmus and Esther N. Jockmus v. United StatesCourt of Appeals for the Second Circuit · 1964
- Rothschild v. United StatesUnited States Court of Claims · 1969
38 more not listed; retrieve them via the Exa API.