Legal Opinion
Norcross v. United States
District Court, D. New Jersey
Decided August 20, 1953No. Civ. No. 945-49PublishedCited by 4 opinions
1Opinion of the Court
MADDEN, District Judge.
This is an income tax case instituted by plaintiffs, two of whom are members of the bar, associated under the firm name of Norcross and Farr, the other plaintiff being Mr. Farr’s wife, to recover income taxes for the years 1942-1943 alleged to have been erroneously paid to and collected by • the Government.
Claims for refund were filed, but no determination has been made by the Collector of Internal Revenue or any other authorized official, consequently this suit. Trial has been held and briefs filed.
The question involved and the claims filed, assert plaintiffs’ rights…
2Cases cited8 opinions
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Lum v. CommissionerUnited States Tax Court · 1949
- Civiletti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Loew v. CommissionerUnited States Tax Court · 1952
- Spears v. CommissionerCourt of Appeals for the Third Circuit · 1947
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Harold L. Ward and Estate of Virginia Palmer Ward, Deceased, Harold L. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Irving v. CommissionerUnited States Tax Court · 1955
- Frank S. Norcross, Thomas M. Farr and Margaret Hundley Farr v. United StatesCourt of Appeals for the Third Circuit · 1955
- Irving v. CommissionerUnited States Tax Court · 1955