Legal Opinion

Cary v. United States

District Court, D. Nebraska

Decided April 5, 1956No. Formerly Civ. No. 6-55PublishedCited by 2 opinions

1Opinion of the Court

DELEHANT, Chief Judge.

Plaintiff, the surviving wife of Kenneth B. Cary, also and generally known as K. B. Cary, deceased, brings this action to recover $398.57 (with interest thereon) allegedly paid by her and her late husband as excessive income tax upon their income for the taxable year 1950. Defendant denies that the tax paid was in excess of that by law required to be paid and that it is under any liability to plaintiff. The sum of $398.57- is the amount of income tax arising out of the inclusion in the taxpayers’ gross income of the sum of $2,708.30 received by Mr. Cary from h-is…

2Cases cited18 opinions

  1. Crane v. CommissionerSupreme Court of the United States · 1947
  2. Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
  3. Helvering v. Le GierseSupreme Court of the United States · 1941
  4. Bowers v. Lawyers Mortgage Co.Supreme Court of the United States · 1932
  5. Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950

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3Cited by2 opinions

  1. Anne G. Moholy, as Administratrix of the Estate of Philip F. Moholy, Deceased, and Anne Moholy v. United StatesCourt of Appeals for the Ninth Circuit · 1956
  2. Adams v. PittsDistrict Court, D. South Carolina · 1956

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