Legal Opinion
Flannery v. United States
District Court, D. Maryland
Decided December 12, 1938No. 6090PublishedCited by 5 opinions
1Opinion of the Court
CHESNUT, District Judge.
This is an income tax suit in which the executors of a taxpayer are suing, after proper procedure, to recover an alleged overpayment of income taxes by their decedent for the year 1929 in the amount of $7,730.56 (consisting of $6,923.33 tax and $807 interest) with interest thereon since the dates of payment. As the taxes were paid to a former Collector, not now in office, the suit is against the United States as authorized by 28 U.S.C. § 41(20), 28 U. S.C.A. § 41 (20), The case has been tried without a jury. The facts are stipulated but for the purposes of discussion…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Brewster v. GageSupreme Court of the United States · 1930
- Burnet v. LoganSupreme Court of the United States · 1931
- Stone v. WhiteSupreme Court of the United States · 1937
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
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3Cited by5 opinions
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- United States v. Flora F. Herring, Administratrix of W. A. Herring EstateCourt of Appeals for the Fourth Circuit · 1957
- United States v. FlanneryCourt of Appeals for the Fourth Circuit · 1939
- Spaid v. United StatesDistrict Court, D. Maryland · 1938
- United States v. International Union United Automobile, Aircraft & Agricultural Implement WorkersDistrict Court, E.D. Michigan · 1956