Legal Opinion
Arras v. United States
District Court, D. Connecticut
Decided May 30, 1958No. Civ. No. 5756Published
1Opinion of the Court
J. JOSEPH SMITH, Chief Judge.
This is an action under Section 1346 of Title 28 U.S.C. by the plaintiffs Damiano Arras and Angelina Arras, against the United States of America and the Collector of Internal Revenue for this collection district, to recover allegedly illegal tax payments made by the plaintiffs during the years 1949 through 1953 inclusive. The outcome of this case hinges on whether certain payments received by the plaintiffs during the years in question constitute income within the meaning of Section 22(a), *15226 U.S.C.A. § 22(a) or capital gains within the meaning of Section 117 of the…
2Cases cited12 opinions
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- United States v. Eben H. Carruthers and Nancy CarruthersCourt of Appeals for the Ninth Circuit · 1955
- Kronner v. United StatesUnited States Court of Claims · 1953
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