Legal Opinion
McMurtry v. United States
United States Court of Claims
Decided June 7, 1955No. 514-53PublishedCited by 22 opinions
1Opinion of the Court
JONES, Chief Judge.
Plaintiff sues to recover an alleged overpayment of taxes for the year 1942. The Commissioner of Internal Revenue disallowed a deduction from the gross income of that year which plaintiff had claimed for legal expenses. He also disallowed part of a deduction from net income for medical expenses. This dis-allowance resulted from the adjustment in net income when the deduction for legal expense was disallowed. The defendant has moved to dismiss plaintiff’s petition on the ground that it fails to state a cause of action. The question to be decided is whether or not the…
2Cases cited6 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lykes v. United StatesSupreme Court of the United States · 1952
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Lewis v. CommissionerUnited States Tax Court · 1956
- Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- F. C. Bowers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
17 more not listed; retrieve them via the Exa API.