Legal Opinion
Flood v. United States
District Court, D. Massachusetts
Decided April 6, 1942No. Civil Actions Nos. 909, 1149, 1227PublishedCited by 2 opinions
1Opinion of the Court
FORD, District Judge.
These are related actions, consolidated for trial (Rule 42, Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c), to recover federal income taxes. For essential purposes they involve the same facts and questions of law. In No. 909 the plaintiff Flood seeks to recover a tax for the year 1936 in the amount of $3,500. In No. 1227 the same plaintiff seeks to recover a tax for 1937 of $3,110. In No. 1149 the plaintiff Moir, duly appointed executor, seeks recovery of a tax for the year 1938 in the amount of $5,976.49 on the income of John Moir, deceased.
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2Cases cited13 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Reinecke v. SmithSupreme Court of the United States · 1933
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Flood v. United StatesCourt of Appeals for the First Circuit · 1943
- Moir v. United StatesUnited States Court of Claims · 1943