Legal Opinion

Solomon v. United States

District Court, S.D. New York

Decided May 28, 1930Published

1Opinion of the Court

BONDY, District Judge.

The only objection made by the defendant to the amended complaint upon the argument and in its brief is that it appears that at the time of filing of his claim for refund, plaintiff failed to submit facts relied upon by him in support of his claim. See Revised Statutes § 3226, as amended (26 USCA § 156), and Treasury Regulations 65, act. 1306.

The complaint alleges:

Plaintiff included in his 1919 income tax return $103,160.56 credited to him by Hahlo Company as salary and commissions, pursuant to an agreement between the plaintiff and Hahlo Company for payment to the…

2Cases cited6 opinions

  1. Tucker v. AlexanderSupreme Court of the United States · 1927
  2. Union Trust Co. of Pittsburgh v. McCaughnDistrict Court, E.D. Pennsylvania · 1927
  3. Art Metal Const. Co. v. United StatesDistrict Court, W.D. New York · 1929
  4. Dreyfuss Dry Goods Co. v. LinesCourt of Appeals for the Fifth Circuit · 1928
  5. Michel v. United StatesCourt of Appeals for the Second Circuit · 1930

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