Legal Opinion
Heffernan v. Alexander
District Court, W.D. Oklahoma
Decided February 23, 1931No. 3896PublishedCited by 4 opinions
1Opinion of the Court
VAUGHT, District Judge.
The plaintiff brings this action against the defendant for the recovery of a certain sum allowed by the Commissioner of Internal Revenue as refund on taxes paid for the year 1917. It appears from the stipulation of facts filed herein that the plaintiff, John B. Heffernan, was a British subject and living in the province of Quebec, Canada; that during the year 1917, the plaintiff and .one O. L.. Henault, also a British subject, were copartners under the partnership name of Montreal Mining Company, engaged in the business of mining zinc and lead in the state of Oklahoma;…
2Cases cited13 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- United States v. UpdikeSupreme Court of the United States · 1930
- Lewis v. United StatesSupreme Court of the United States · 1876
- Francis v. McNealSupreme Court of the United States · 1913
- Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
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3Cited by4 opinions
- Keith v. CommissionerUnited States Tax Court · 1961
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- Arthur C. Harvey Co. v. MalleyCourt of Appeals for the First Circuit · 1932
- Keith v. CommissionerUnited States Tax Court · 1961