Legal Opinion
Levin v. United States
District Court, D. Massachusetts
Decided May 27, 1966No. Civ. A. No. 65-632-SPublishedCited by 5 opinions
1Opinion of the Court
OPINION
SWEENEY, District Judge.
The plaintiff sues for a refund of income taxes which she alleges were erroneously assessed and collected for the fiscal years ended September 30,1959,1960 and 1961.
Findings of Fact
The facts are stipulated, and the court adopts them as its findings of fact.
The plaintiff is the executrix of the estate of David C. Levin who was her husband and who died testate on December 7, 1958. The decedent had been in the business of lending money to individuals secured by second mortgages on real estate. Both, the decedent’s method of doing business and the issues involved in…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
- Achille F. Ford v. United States. Jeanne F. Harlow v. United StatesUnited States Court of Claims · 1960
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
- Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
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3Cited by5 opinions
- Trust Company of Georgia v. RossDistrict Court, N.D. Georgia · 1966
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- Keck v. CommissionerUnited States Tax Court · 1968
- Keck v. CommissionerUnited States Tax Court · 1968