Legal Opinion
McCord v. Granger
District Court, W.D. Pennsylvania
Decided January 25, 1952No. Civ. No. 122PublishedCited by 1 opinion
1Opinion of the Court
FOLLMER, District Judge.
This is an action for the recovery of $2,787.38, representing a portion of the income taxes paid by the plaintiff (hereinafter referred to as the taxpayer) for the year 1946, with interest thereon. The case was tried to the Court and without a jury; and the Court, having heard and considered the evidence, finds the facts specially and separately states conclusions of law thereon as follows:
Findings of Fact.
1. The plaintiff-taxpayer, Ralph B. McCord, is a resident of North East Township, Erie County, Pennsylvania.
2. On March 15, 1947, the taxpayer filed an income tax…
2Cases cited5 opinions
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
- Lamb v. Smith, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- United States v. PettigrewCourt of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. SaundersCourt of Appeals for the Fifth Circuit · 1942
- Hayes v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
3Cited by1 opinion
- McCord v. Granger, Collector of Internal Revenue for 23rd District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952