Legal Opinion
Diamond v. Sturr
Court of Appeals for the Second Circuit
Decided March 28, 1955No. Nos. 102, 103, Docket 23217-23218PublishedCited by 26 opinions
1Opinion of the Court
*266During 1949 Oscar Diamond and Charles Bruen were employees of the State of New York. New York provided them with food and lodgings at the state institutions where they worked, and withheld federal income taxes on the value of the food and lodging so provided. Diamond and Bruen filed with the Commissioner of Internal Revenue timely claims for refunds on the ground that the food and lodging received by them were not compensation and therefore not taxable. The Commissioner disallowed their claims, and the present suits were then instituted.1
FRANK, Circuit Judge.
1. The Internal Revenue Code taxes…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. WinmillSupreme Court of the United States · 1938
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Kieferdorf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Coombs v. CommissionerUnited States Tax Court · 1976
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha ThomasCourt of Appeals for the Fifth Circuit · 1961
21 more not listed; retrieve them via the Exa API.