Legal Opinion
James G. Smyth, United States Collector of Internal Revenue v. John A. Sullivan, of the Estate of Emma L. Merritt, Deceased
Court of Appeals for the Ninth Circuit
Decided October 31, 1955No. 14165_1PublishedCited by 13 opinions
1Opinion of the Court
DENMAN, Chief Judge.
The Collector appeals from a judgment of the District Court ordering that the Executor taxpayer be refunded income taxes in the sum of $10,287.52 plus $1,-388.82 interest which had been collected by the Collector, as due for the calendar year 1946. The District Court found that this sum was erroneously collected as taxes upon profits realized from the sale in 1946 of capital investments in two parcels of real property in San Francisco, California, one known as “553 Market” and the other as “Merrie Way”.
This property came under the executor taxpayer’s charge in November,…
2Cases cited4 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
3Cited by13 opinions
- Joseph B. And Josephine L. Simon v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph B. And Josephine L. SimonCourt of Appeals for the Third Circuit · 1961
- Rosenberg v. CommissionerUnited States Tax Court · 1991
- American Financial Corp. v. CommissionerUnited States Tax Court · 1979
- Smith v. United StatesDistrict Court, D. Maryland · 1965
- Hudson v. CommissionerUnited States Tax Court · 1981
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