Legal Opinion
Du Pont v. Deputy
District Court, D. Delaware
Decided January 18, 1938PublishedCited by 3 opinions
1Opinion of the Court
NTELDS, District Judge.
Indebitatus assumpsit to recover $161,-017.30 alleged to have been wrongfully collected by defendant from plaintiff as income taxes for the year 1932 and interest.
The declaration alleges that on December 9, 1929, plaintiff purchased 21,730 shares of the common stock of Rubber Securities Company for $2,173,000; on December 30, 1932, plaintiff sold 16,000 shares of said stock for $234,360 and thereby sustained a *34capital loss of $1,365,640; that plaintiff filed a return of income for 1932 and by February, 1935, had paid as taxes on such income $129,538.52; in September,…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Moore v. New York Cotton ExchangeSupreme Court of the United States · 1926
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- SA MacQueen Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- Polaroid Corp. v. United StatesDistrict Court, D. Massachusetts · 1956
- Carpenter v. GagneDistrict Court, D. New Hampshire · 1939