Legal Opinion
United States v. Heilbroner
Court of Appeals for the Second Circuit
Decided December 5, 1938No. 20PublishedCited by 9 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit. Judge.
The above action was brought by the United States to recover from the defendant Helen W. Heilbroner the amount of certain taxes paid by her on her income for the year 1931 and afterwards refunded by the government. The court directed a verdict in favor of the plaintiff for $4,525.-19 (the amount refunded) together with interest and costs, and from the judgment entered thereon the defendant has taken this appeal.
On or about March 15, 1932, the defendant Helen W. Heilbroner filed her income tax return for the year 1931 and included in it $19,109 of income which…
2Cases cited4 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Maryland Casualty Co. v. Omaha Electric Light & Power Co.Court of Appeals for the Eighth Circuit · 1907
- Penn Mut. Life Ins. Co. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1937
- Wolf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
3Cited by9 opinions
- Commissioner of Internal Revenue v. BartlettCourt of Appeals for the Second Circuit · 1940
- Kane v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Allis v. La BuddeCourt of Appeals for the Seventh Circuit · 1942
- Commissioner of Internal Revenue v. PierceCourt of Appeals for the Second Circuit · 1944
- Phil L. Zimmermann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
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