Legal Opinion
James S. Murray, Etc. v. United States
Court of Appeals for the First Circuit
Decided April 2, 1962No. 5941PublishedCited by 11 opinions
1Opinion of the Court
ALDRICH, Circuit Judge.
This case, previously before this court, 1 Cir., 292 F.2d 602 (1961), is a suit for refund of alleged overpayment of income tax. The government admitted the overpayment, but alleged that taxpayer had authorized it to transfer that amount to satisfy a deficiency in his sister-in-law’s tax, and that it had done so. Taxpayer denied having consented. The district court, trying the case without jury, found for the government. In so doing the court, very properly, stated where it had placed the burden of proof on the issue of consent, but unfortunately, erred in placing it on…
2Cases cited7 opinions
- Glover v. CallahanMassachusetts Supreme Judicial Court · 1937
- Commonwealth v. BedrosianMassachusetts Supreme Judicial Court · 1924
- Wilson v. JeffreyMassachusetts Supreme Judicial Court · 1951
- In Re Ingersoll Co.Court of Appeals for the Tenth Circuit · 1945
- Santarpio v. New York Life InsuranceMassachusetts Supreme Judicial Court · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- The Haverhill Gazette Company v. Union Leader Corporation, Union Leader Corporation v. The Haverhill Gazette CompanyCourt of Appeals for the First Circuit · 1964
- Patrick J. O'Shea v. United StatesCourt of Appeals for the First Circuit · 1974
- Blizard v. FieldingDistrict Court, D. Massachusetts · 1978
- Commissioner of Internal Revenue v. Young Motor Company, Inc.Court of Appeals for the First Circuit · 1963
- John Defino Martone v. United StatesCourt of Appeals for the First Circuit · 1968
6 more not listed; retrieve them via the Exa API.