Legal Opinion
Patterson v. Anderson
District Court, S.D. New York
Decided August 30, 1937PublishedCited by 6 opinions
1Opinion of the Court
PATTERSON, District Judge.
The action is one at law to recover an alleged overpayment of income tax for 1919. A jury was waived.
The plaintiff filed his return for 1919 in due course, showing a tax liability, of $76,352.89, which amount he paid. Later proceedings between the Commissioner and the plaintiff resulted in the finding of a deficiency of $95,115.52 by the Board of Tax Appeals, and the decision of the Board was affirmed by the Circuit Court of Appeals. The point then in controversy was whether the plaintiff was entitled to deduct a loss claimed by him in his return. The plaintiff paid…
2Cases cited5 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- Koshland v. HelveringSupreme Court of the United States · 1936
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Commercial Union of America, Inc. v. Anglo-South American Bank, Ltd.Court of Appeals for the Second Circuit · 1925
- Platt v. BowersDistrict Court, S.D. New York · 1926
3Cited by6 opinions
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Interstate Fire Insurance Company v. United StatesDistrict Court, E.D. Tennessee · 1963
- Pacific-Atlantic Steamship Co. v. United StatesDistrict Court, D. Delaware · 1955
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Commissioner v. WilcoxSupreme Court of the United States · 1946
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