Legal Opinion
Barnes v. United States
District Court, E.D. Pennsylvania
Decided January 25, 1938No. 19208PublishedCited by 6 opinions
1Opinion of the Court
MARIS, District Jüdge.
This is a suit under the Tucker Act, 28 U.S.C.A. § 41 (20), to recover income tax alleged to have been erroneously paid by the plaintiff for the year 1932. From the evidence I make the following special findings of fact:
The plaintiff, who is a resident of Devon,'Chester county, Pa., in the year 1932 owned 1,000 shares of stock of Westmoreland, Inc., and received dividends thereon during the year 1932 in the sum of $1,400.
Westmoreland, Inc. (hereinafter called the new company), was organized on June 3, 1929, in connection with a nontaxable reorganization of the…
2Cases cited5 opinions
- Harter v. HelveringCourt of Appeals for the Second Circuit · 1935
- United States v. KauffmannCourt of Appeals for the Ninth Circuit · 1933
- Murchison's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Baker v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Crocker v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by6 opinions
- Commissioner v. PhippsSupreme Court of the United States · 1949
- Georday Enterprises v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1942
- Campbell v. United StatesCourt of Appeals for the Third Circuit · 1944
- Mansfield v. United StatesUnited States Court of Claims · 1958
- Campbell v. United StatesCourt of Appeals for the Third Circuit · 1944
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