Legal Opinion
Charles Sumner Bird v. United States
Court of Appeals for the First Circuit
Decided March 6, 1957No. 5134_1PublishedCited by 14 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
The taxpayer filed a complaint in the district court seeking to recover an alleged overpayment of income tax for the taxable year 1944. From a judgment by the district court dismissing the complaint, this appeal was taken. The factual background of the case, as well as the basic issue involved, is essentially the same as that in Bartlett v. Delaney, 1 Cir., 1949, 173 F.2d 535, certiorari denied 1949, 338 U.S. 817, 70 S.Ct. 59, 94 L.Ed. 495.
Appellant keeps his books on a cash receipts basis. In 1937, as a shareholder in Bird & Son, Inc., a Massachusetts corporation, he…
2Cases cited9 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Burnet v. PorterSupreme Court of the United States · 1931
- Robinson & Co. v. BeltSupreme Court of the United States · 1902
- Bartlett v. DelaneyCourt of Appeals for the First Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Glenn W. Bricker, M.D. v. Henry D. Crane, Jr., M.D.Court of Appeals for the First Circuit · 1972
- Francis L. Dobb, Etc. v. George P. BakerCourt of Appeals for the First Circuit · 1974
- Jose Martinez Moll v. Levitt & Sons of Puerto Rico, Inc.Court of Appeals for the First Circuit · 1978
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
- Fed. Sec. L. Rep. P 95,346 Securities and Exchange Commission, Applicant-Appellee v. Robert HowattCourt of Appeals for the First Circuit · 1975
9 more not listed; retrieve them via the Exa API.