Legal Opinion
Fried v. Granger
District Court, W.D. Pennsylvania
Decided June 13, 1952No. Civ. A. 8920PublishedCited by 16 opinions
1Opinion of the Court
STEWART, District Judge.
The parties have stipulated most of the pertinent facts in this case. They have attached to their stipulation three affidavits setting forth what certain witnesses would testify if called and have submitted can-celled checks purporting to show payments of the premiums of the insurance policy in question. From these sources we find the following facts:
Findings of Fact.
1. This matter arises under the Internal-Revenue Laws of the United States by reason of the rejection of a claim for refund by the Commissioner of Internal Revenue in the amount of $932.22, together with…
2Cases cited5 opinions
- Cleveland v. HigginsCourt of Appeals for the Second Circuit · 1945
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- United States v. BurgoCourt of Appeals for the Third Circuit · 1949
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Barclay v. United StatesDistrict Court, W.D. Pennsylvania · 1947
3Cited by16 opinions
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Collino v. CommissionerUnited States Tax Court · 1956
- Fruehauf v. CommissionerUnited States Tax Court · 1968
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Hall v. WheelerDistrict Court, D. Maine · 1959
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