Legal Opinion
Collins v. United States
District Court, D. Massachusetts
Decided April 10, 1961No. Civ. A. 59-154-F, 59-275-FPublishedCited by 6 opinions
1Opinion of the Court
FRANCIS J. W. FORD, District Judge.
These are actions to recover income taxes and interest alleged to have been illegally assessed and collected. The parties have entered into stipulations as to several counts in each action. In 59-154-F the remaining issues to be decided involve the tax status of a payment received by the individual plaintiffs for stock transferred to plaintiff corporation and the deductibility of a claimed casualty loss. In 59-275-F there remain for decision questions as to the deducti bility of losses incurred by a subsidiary of plaintiff corporation.
Deductibility of Losses
R…
2Cases cited13 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Mill Ridge Coal Company v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- R. P. Collins & Co., Inc. v. United StatesCourt of Appeals for the First Circuit · 1962
- United States v. R. Perry Collins, (Two Cases)Court of Appeals for the First Circuit · 1962
- James E. Cox and Christine D. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Batson v. CommissionerUnited States Tax Court · 1982
- Dankos v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.