Legal Opinion

Seiberling v. United States

United States Court of Claims

Decided March 7, 1938No. 42094PublishedCited by 5 opinions

1Opinion of the CourtBooth, Chief Justice

The original petition in this tax case filed by Harry C. Trexler, the taxpayer. On November 14, 1933, Harry C. Trexler died testate, and the present plaintiffs are the duly appointed and qualified executors of his estate. The suit is for the recovery of alleged overpayments of income taxes for the calendar year 1918.

The findings of fact chronicle the transactions in accurate detail. The issues involved preclude the necessity of repeating them at length in this opinion. The plaintiffs insist that Harry C. Trexler, now deceased, was entitled to have his net taxable income for the calendar year…

2Cases cited3 opinions

  1. United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
  2. United States v. AndrewsSupreme Court of the United States · 1938
  3. Johnson v. United StatesUnited States Court of Claims · 1932

3Cited by5 opinions

  1. Singer Co. v. County of KingsCalifornia Court of Appeal · 1975
  2. Edwards v. MalleyCourt of Appeals for the First Circuit · 1940
  3. First National Bank of Montgomery, of the Estate of Algernon Blair v. United StatesCourt of Appeals for the First Circuit · 1960
  4. First National Bank of Montgomery v. United StatesUnited States Court of Claims · 1960
  5. Seiberling v. United StatesSupreme Court of the United States · 1939

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API