Legal Opinion
Coleman v. Commissioner
Court of Appeals for the Third Circuit
Decided September 21, 1945No. 8720PublishedCited by 10 opinions
1Opinion of the Court
LEAHY, District Judge.
Petitioner seeks review of a decision of the Tax Court of the United States that she was liable for certain deficiencies and was not entitled to a claimed refund. The Commissioner assessed deficiencies in income taxes against petitioner, Helen W. Coleman, in the sum of $350.96 for the year 1938, $629.33 for the year 1939, and $391.33 for the year 1940. She, in turn, filed claims for refund for the same years in the amounts as follows: 1938, $2301.63; 1939, $2554.63; 1940, $2968.55.
On March 22, 1934, Horace C. Coleman, husband of petitioner, assigned to Pennsylvania…
2Cases cited7 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Coleman Trust v. CommissionerUnited States Tax Court · 1944
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Milleg v. CommissionerUnited States Tax Court · 1952
- National Maritime Union of America, Afl-Cio v. National Labor Relations Board, Scno Barge Lines, Inc., IntervenorCourt of Appeals for the Second Circuit · 1989
- Milleg v. United StatesDistrict Court, E.D. New York · 1950
- Toretta v. Wilmington Trust Co.District Court, D. Delaware · 1947
- Harte v. United StatesDistrict Court, S.D. New York · 1957
5 more not listed; retrieve them via the Exa API.