Legal Opinion
United States v. Bell
District Court, D. Massachusetts
Decided April 7, 1993No. Civ. A. 91-11670-WDPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDERS
WOODLOCK, District Judge.
A working mother, under threat of physical harm by her estranged husband, made a $10,000 estimated tax payment to the Internal Revenue Service (“IRS”) to cover the couple’s prospective tax liability. She withdrew the money from custodian accounts she held on behalf of their children, made the payment, and immediately obtained a restraining order protecting her from her husband. As the torn fabric of the marital relationship unravelled, she filed a separate return for the tax year and claimed the entire $10,000 payment for herself, upon the advice…
2Cases cited11 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
- United States v. Ven-Fuel, Inc.Court of Appeals for the First Circuit · 1985
- Rees v. City of WatertownSupreme Court of the United States · 1874
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
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3Cited by5 opinions
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Lenox, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- United States v. Cyprus Amax Minerals Co.District Court, D. Connecticut · 1997
- Darr v. Internal Revenue ServiceUnited States Bankruptcy Court, D. Massachusetts · 2020
- United States v. MacPhailDistrict Court, S.D. Ohio · 2004