Legal Opinion
Michaels v. McLaughlin
District Court, N.D. California
Decided July 25, 1927No. 17588, 17589PublishedCited by 4 opinions
1Opinion of the Court
KERRIGAN, District Judge.
These are two actions against the collector of internal revenue for the recovery of amounts exacted by him as income tax for the year 1917. In ease No. 17588 the plaintiff is C. F. Michaels, as executor of the will of the taxpayer, Henry Michaels, and recovery is sought for the sum of $4,952.37, with interest at 7 per cent, from the date of payment, March 7,1923. In ease No. 17589 C. F. Michaels sues individually to recover $2,285.69, with interest at 7 per cent, from the date of payment, August 13, 1923. The facts in the two eases are identical, and the two-eases-are…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Towne v. EisnerSupreme Court of the United States · 1918
- Billings v. United StatesSupreme Court of the United States · 1914
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
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3Cited by4 opinions
- Anketell Lumber & Coal Co. v. United StatesUnited States Court of Claims · 1932
- Robinette v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Joy Manufacturing Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Joy Manufacturing Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956