Legal Opinion
Parnell v. United States
District Court, M.D. Tennessee
Decided October 29, 1958No. Civ. A. 2292, 2452PublishedCited by 8 opinions
1Opinion of the Court
WILLIAM E. MILLER, District Judge.
1. Plaintiffs in each of these cases, which were consolidated because they involve the same legal question, seek the recovery of alleged overpayments of income taxes with interest. The year in volved in the Parnell case was 1952. The year involved in the Reed case is 1954. In each case the plaintiffs, in computing their income taxes, claimed as a deduction for amortizable bond premium the difference between the cost of bonds purchased by them and the lower of two. alternative prices at which the bonds might be called prior to their maturity. The entire…
2Cases cited1 opinion
- Commissioner v. KorellSupreme Court of the United States · 1950
3Cited by8 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Harris v. Union Electric Co.Missouri Court of Appeals · 1981
- Herbert Humphreys and Wilda Humphreys, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Evans v. DudleyDistrict Court, W.D. Pennsylvania · 1960
- Evans v. DudleyCourt of Appeals for the Third Circuit · 1961
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