Legal Opinion
Sovik v. Shaughnessy
District Court, N.D. New York
Decided January 31, 1950No. Civ. No. 3090PublishedCited by 7 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
Plaintiffs seek a judgment in effect directing the refund of an income tax item paid for the taxable year 1943. The terms “plaintiff” and “taxpayer” as they hereinafter appear refer to the plaintiff, Laurence Sovik.
In 1935 the law firm in which the plaintiff was a partner purchased an account receivable owned by a predecessor law partnership, which had been previously dissolved. Thereafter the amount due on said account was fixed by agreement at $100,-000, and it was agreed that the account would be paid within ten years from 1937. *204In 1943 the account was paid in full and…
2Cases cited8 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sherwood v. CommissionerUnited States Tax Court · 1953
- Richard T. Graham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Thompson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Raymond T. Zillmer v. United States of America, John M. Redford v. United StatesCourt of Appeals for the Seventh Circuit · 1956
- Howard v. United StatesDistrict Court, E.D. Kentucky · 1958
2 more not listed; retrieve them via the Exa API.