Legal Opinion
Prentis v. United States
District Court, S.D. New York
Decided April 16, 1964No. Civ. 133-258PublishedCited by 3 opinions
1Opinion of the Court
OPINION, FINDINGS OF FACT and CONCLUSIONS OF LAW.
LEVET, District Judge.
The plaintiffs-taxpayers Edmund A. Prentis, Lazarus White, Charles B. Spencer, Inc. and Spencer, White & Prentis, Inc. (Spencer) seek to recover $129,000 of income tax deficiencies assessed by the Commissioner of Internal Revenue. The plaintiffs paid the deficiencies and preserved their right to recover the amounts by the timely filing of claims for refund. This action presents two separate and distinct claims for refund.
The case was tried to the court without a jury. After hearing the testimony of the parties, examining…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Weiss v. WeinerSupreme Court of the United States · 1929
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3Cited by3 opinions
- Stockton v. LucasTemporary Emergency Court of Appeals · 1973
- Quinto Depaoli, Jr., Estate of Quinto Depaoli, Deceased, Soila Depaoli and Rachel Craig, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- Prentis v. United StatesDistrict Court, S.D. New York · 1967