Legal Opinion
Lind v. United States
District Court, S.D. New York
Decided November 30, 1971No. 67 Civ. 2758Published
1Opinion of the Court
MEMORANDUM and ORDER
BRIEANT, District Judge.
Defendant has moved for summary judgment in this action brought by a taxpayer to recover federal income tax paid for the year 1960, which plaintiff claims was erroneously and illegally assessed and collected. At issue is the validity of the imposition of tax on back pay, which plaintiff collected from his employer. Plaintiff received an award for back pay in the amount of $36,953.-10, inclusive of interest, attributable to the years 1951 through 1957, and paid pursuant to judgments of the United States Courts. See Lind v. Schenley Industries, Inc.,…
2Cases cited11 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Dan Lind v. Schenley Industries IncCourt of Appeals for the Third Circuit · 1960
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953
- Smith v. CommissionerUnited States Tax Court · 1951
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