Legal Opinion
Graney v. United States
District Court, S.D. West Virginia
Decided September 13, 1966No. 2476PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION
FIELD, Chief Judge.
In this action the plaintiffs seek to recover the sums of $10,770.04 and $10,-368.98 representing the amount of the income taxes allegedly overpaid by them for the years 1955 and 1956, respectively. Thelma Graney is involved as a plaintiff only because a joint return was filed by her and her husband and for the purposes of this opinion the plaintiff, Patrick Graney, will be referred to as taxpayer. The principal question presented is whether a certain transaction entered into between the taxpayer and his corporate employer in the year 1953 constituted a…
2Cases cited2 opinions
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- First Huntington National Bank v. Gideon-Broh Realty Co.West Virginia Supreme Court · 1954
3Cited by13 opinions
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- Fed. Sec. L. Rep. P 92,683 John Bershad v. Bernard P. McDonoughCourt of Appeals for the Seventh Circuit · 1970
- Elrod v. CommissionerUnited States Tax Court · 1986
- First National Bank in Palm Beach, of the Will of Frederick S. Holmes v. United States of America, J. W. Perry, Third-PartyCourt of Appeals for the First Circuit · 1979
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996
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