Legal Opinion
Herwig v. United States
United States Court of Claims
Decided June 3, 1952No. 49561PublishedCited by 18 opinions
1Opinion of the Court
HOWELL, Judge.
Plaintiffs seek to recover a portion of federal income taxes paid by them in the year 1945 on the proceeds received by plaintiff Krakower from the Twentieth Century-Fox Film Corporation for the sale of the exclusive motion picture rights to her book “Forever Amber.” As residents of California, plaintiffs each reported one-half of the amount received as income under the community property laws of that State.
The maiden name of plaintiff, Kathleen Winsor Krakower, was Kathleen Winsor. During the period herein involved she was the wife of Robert J. Herwig whom she married in 1936…
2Cases cited24 opinions
- Myers v. Comm'rUnited States Tax Court · 1946
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Commissioner v. WodehouseSupreme Court of the United States · 1949
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Kronner v. United StatesUnited States Court of Claims · 1953
- Daniel M. Cory and Margot Cory, His Wife, Petitioners-On-Review v. Commissioner of Internal Revenue, Respondent-On-ReviewCourt of Appeals for the Second Circuit · 1956
- Cory v. CommissionerUnited States Tax Court · 1955
- Merck & Co. v. SmithCourt of Appeals for the Third Circuit · 1958
- United Artists Television, Inc. v. Fortnightly CorporationCourt of Appeals for the Second Circuit · 1967
13 more not listed; retrieve them via the Exa API.