Legal Opinion
Briley v. United States
District Court, N.D. Ohio
Decided November 7, 1960No. Civ. A. No. 7702PublishedCited by 4 opinions
1Opinion of the Court
KALBFLEISCH, District Judge.
This is an action under 28 U.S.C.A. 1346(a) (1) for the recovery of Federal income taxes alleged to have been erroneously or illegally assessed and collected from plaintiffs for the year 1951.
On December 11, 1944, plaintiff John M. Briley entered into a 99-year “proprietary lease” with One East End Avenue Corporation (hereinafter referred to as Corporation) for a penthouse apartment. At the time the lease was executed said plaintiff agreed to purchase seven hundred shares of a total of thirteen thousand issued shares of stock in the *512Corporation at $1.08 per share…
2Cases cited9 opinions
- Leslie v. CommissionerUnited States Tax Court · 1946
- Robinson v. CommissionerUnited States Tax Court · 1943
- Rumsey v. CommissionerCourt of Appeals for the Second Circuit · 1936
- Neave v. CommissionerUnited States Tax Court · 1952
- Jones v. CommissionerUnited States Tax Court · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1966
- Drown v. United StatesDistrict Court, S.D. California · 1962
- Smith v. CommissionerUnited States Tax Court · 1967
- Mitchell v. CommissionerUnited States Tax Court · 1966