Legal Opinion
Pelham Hall Co. v. Carney
District Court, D. Massachusetts
Decided April 4, 1939No. 6817PublishedCited by 8 opinions
1Opinion of the Court
FORD, District Judge.
This is an action brought against the former Collector of Internal Revenue of the District of Massachusetts for the recovery of income taxes for the fiscal year ending August 31, 1932 in the amount of $1,238.65, with interest from the date of payment thereof.
Statements of fact and conclusions of law appearing herein are intended to meet the requirements of Rule 52 of the new Federal Rules of Civil Procedure, 28 U.S. C.A. following section 723c.
The facts about which there was no dispute are as follows:
The plaintiff in its return for the year ending August 31, 1932 took a…
2Cases cited21 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Reed v. AllenSupreme Court of the United States · 1932
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cassidy v. Board of EducationCourt of Appeals of Maryland · 1989
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Pelham Hall Co. v. HassettCourt of Appeals for the First Circuit · 1945
- MATTER OF LUNA v. DobsonNew York Court of Appeals · 2001
- Estate of Goldenberg v. CommissionerUnited States Tax Court · 1964
3 more not listed; retrieve them via the Exa API.