Legal Opinion
Resnik v. Welch
District Court, D. Massachusetts
Decided February 11, 1941No. Nos. 7147, 7296PublishedCited by 2 opinions
1Opinion of the Court
BREWSTER, District Judge.
These actions were brought to recover income tax for the year 1924. Defendants have moved to dismiss on the ground, that the statutes of the United States do not confer upon the plaintiff the right to invoke the jurisdiction of this court in the circumstances alleged.
It appears that a deficiency assessment for the year 1924 was made by the Commissioner of Internal Revenue in July, 1927, of which due notice was given to the plaintiff. Within 60 days thereafter the taxpayer filed a petition with the Board of Tax Appeals for a redetermination of the deficiency. This…
2Cases cited11 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
- Bankers' Reserve Life Co. v. United StatesUnited States Court of Claims · 1930
- Brooks v. DriscollCourt of Appeals for the Third Circuit · 1940
- Continental Petroleum Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
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3Cited by2 opinions
- Fiorentino v. United StatesCourt of Appeals for the Third Circuit · 1955
- Nick Fiorentino v. United StatesCourt of Appeals for the Third Circuit · 1955