Legal Opinion
Elbert v. Johnson
Court of Appeals for the Second Circuit
Decided November 25, 1947No. 23, Docket 20646PublishedCited by 56 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The present action was brought by the plaintiffs, a husband and wife who filed a joint income tax return for the taxable year ending October 31, 1938, to recover $18,600 with interest from March 17, 1944, being part of a deficiency assessment paid to the defendant on that date for their 1938 income taxes. Upon motion, the district court dismissed the complaint for lack of jurisdiction over the subject matter. The plaintiffs have appealed.
The facts alleged in the complaint to support the claim of overpayment of the plaintiffs’ 1938 income tax may be summarized as follows:…
2Cases cited20 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Southern Pacific Co. v. BogertSupreme Court of the United States · 1919
- William W. Bierce, Ltd. v. HutchinsSupreme Court of the United States · 1907
- Barnsdall v. WaltemeyerCourt of Appeals for the Eighth Circuit · 1905
- Harrill v. DavisCourt of Appeals for the Eighth Circuit · 1909
15 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Flora v. United StatesSupreme Court of the United States · 1958
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Dorl v. CommissionerUnited States Tax Court · 1972
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
51 more not listed; retrieve them via the Exa API.