Legal Opinion
Dreyfuss v. Manning
District Court, D. New Jersey
Decided March 24, 1942No. 1166PublishedCited by 2 opinions
1Opinion of the Court
FAKE, District Judge.
This is a taxpayer’s suit in which the plaintiff seeks to recover the sum of $264,-040.24 with interest being the amount paid by him in 1940 on a redetermination of his income tax for the year 1936.
During the year 1936, and for many years prior thereto, the taxpayer was, and had been, the sole owner of all of the capital stock of Essex Trading Corporation. He brought this corporation into existence as a personal holding company for the purposes usually incident to such corporations. In December of 1936, being faced with the provisions of the law relating to taxation of…
2Cases cited5 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Koshland v. HelveringSupreme Court of the United States · 1936
- Strassburger v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
3Cited by2 opinions
- Chamberlin v. CommissionerCourt of Appeals for the Sixth Circuit · 1953
- Chamberlin v. Commissioner of Internal Revenue (Two Cases). Toner v. Commissioner of Internal Revenue. Carl v. Commissioner of Internal Revenue. Schrock v. Commissioner of Internal Revenue. Pierce v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953