Legal Opinion
Rogers v. United States
District Court, D. Connecticut
Decided October 11, 1946No. Civil Action No. 1301PublishedCited by 6 opinions
1Opinion of the Court
HINCKS, District Judge.
This is an action in which the plaintiffs seek to recover a $3,954.15 payment of deficiency income tax for the year 1940, with interest thereon.
Findings of Fact.
1. The plaintiffs' are duly appointed, qualified and acting trustees of the certain trusts created under the will of Constand A. Moeller, late of the City and County of New Haven, and State of Connecticut, in the Probate District of New Haven, deceased.
2. The plaintiffs, excepting Moses S. Rogers, were duly appointed as trustees of said trust on October 8, 1940. At all times hereinafter mentioned and prior to…
2Cases cited13 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Grier v. United StatesDistrict Court, D. Connecticut · 1954
- Curphey v. CommissionerUnited States Tax Court · 1980
- District No. 1, Pacific Coast District, Marine Engineers' Beneficial Association AFL-CIO v. Liberty Maritime CorporationCourt of Appeals for the D.C. Circuit · 2021
1 more not listed; retrieve them via the Exa API.