Legal Opinion
Evans v. Dudley
District Court, W.D. Pennsylvania
Decided September 20, 1960No. Civ. A. No. 16602PublishedCited by 9 opinions
1Opinion of the Court
GOURLEY, Chief Judge.
In this non-jury proceeding in which the taxpayer seeks the recovery of certain of his 1954 income taxes allegedly erroneously assessed and collected by the District Director, the United States has filed a counterclaim which poses the focal legal questions for this court’s determination.
1. May the Commissioner of Internal Revenue disallow on audit a deduction for bond premium amortization as to bonds purchased in 1954 where express statutory authority exists for such deduction under 26 U.S.C.A. § 171 based upon the thesis that the taxpayer has received a deduction on said…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Commissioner v. KorellSupreme Court of the United States · 1950
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gross v. Fidelity & Deposit Company of MarylandCourt of Appeals for the Eighth Circuit · 1962
- Evans v. DudleyCourt of Appeals for the Third Circuit · 1961
- Milton L. Halle and Rachel N. Halle, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Estate of Gourielli v. CommissionerCourt of Appeals for the Second Circuit · 1961
- Evans v. DudleyCourt of Appeals for the Third Circuit · 1961
4 more not listed; retrieve them via the Exa API.