Legal Opinion
Marks v. United States
Court of Appeals for the Second Circuit
Decided July 18, 1938No. 271PublishedCited by 24 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The first cause of action, which alone concerns this appeal, is brought by a taxpayer to recover $9,298.41, with interest from December 15, 1930, being a portion of the tax paid on his 1929 income that is alleged to have been “illegally and wrongfully assessed and collected.” The only item of income involved is that arising from a sale by the taxpayer in’ March, 1929, to Alfred Blumenthal of one-fourth of an additional membership in the New York Stock Exchange for the sum of $120,000, of which $100,080 is claimed to have been net profit for that year. The final…
2Cases cited5 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
3Cited by24 opinions
- S. Nicholas Jacobs and Dolores I. Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Estate of Lamberth v. CommissionerUnited States Tax Court · 1958
- Estate of Stamos v. CommissionerUnited States Tax Court · 1970
- Addressograph-Multigraph Corp. v. United StatesUnited States Court of Claims · 1948
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