Legal Opinion
Slifka v. Johnson
District Court, S.D. New York
Decided December 4, 1956PublishedCited by 1 opinion
1Opinion of the Court
McGOHEY, District Judge.
The defendant moves for summary judgments in these actions which have been consolidated for trial.
The plaintiffs are seeking to recover taxes paid pursuant to deficiency assessments levied in October, 1948 for the years 1944, 1945 and 1946. Claims for refund were disallowed. The complaints allege that the assessments were based on “the erroneous finding” that income from a family partnership organized in April, 1943, attributed on its books to relatives of the plaintiffs in each of the years in suit, was income taxable to the plaintiffs. The defendant in its answers…
2Cases cited5 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Angel v. BullingtonSupreme Court of the United States · 1947
- Slifka v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1950
- Herbert Brownell, Jr. v. Chase National BankSupreme Court of the United States · 1956
3Cited by1 opinion
- Consolidated Edison Co. of New York, Inc. v. United StatesDistrict Court, S.D. New York · 1958