Legal Opinion
Carpenter v. Gagne
District Court, D. New Hampshire
Decided April 6, 1939PublishedCited by 1 opinion
1Opinion of the Court
MORRIS, District Judge.
This is a jury waived action at law filed January 13, 1938, to recover the sum of $29,189.92 with interest, alleged to have been erroneously and illegally assessed and exacted from the plaintiff on account of the taxpayer’s income taxes for the years 1932 and 1933.
The plaintiff, complying with the Revenue Act of 1932, 47 Stat. 169, filed with the Collector of Internal Revenue for the District of New Hampshire on or about January 20, 1933, his individual income tax return for the calendar year ending December 31, 1932. On Or about March 15, 1934, he filed his individual…
2Cases cited5 opinions
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- SA MacQueen Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Commissioner of Internal Revenue v. BehanCourt of Appeals for the Second Circuit · 1937
- Du Pont v. DeputyDistrict Court, D. Delaware · 1938
- Slayton v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by1 opinion
- Manning v. GagneCourt of Appeals for the First Circuit · 1939