Legal Opinion
Union National Bank of Troy v. United States
District Court, N.D. New York
Decided June 29, 1961No. Civ. A. 7731PublishedCited by 3 opinions
1Opinion of the Court
JAMES T. FOLEY, District Judge.
This suit is for the refund of federal income taxes. Alternative relief is requested by the plaintiffs, i. e., the refund of $7,019.66, plus statutory interest for taxes paid by the decedent for the calendar year 1954, or, if such claim is not upheld, the refund of $19,384.77 with interest for the calendar year 1953. Unlike many of these actions, the facts are uncomplicated, as well as — in my judgment —the law to be interpreted and applied. The case was tried to the Court. All the witnesses were called by the plaintiff, and nothing was developed by the…
2Cases cited6 opinions
- Kennecott Copper Corp. v. State Tax CommissionSupreme Court of the United States · 1946
- Gilford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Abbott v. United StatesDistrict Court, S.D. New York · 1945
- Grier v. United StatesDistrict Court, D. Connecticut · 1954
- Bauer v. United StatesUnited States Court of Claims · 1958
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3Cited by3 opinions
- Newark Bldg. Assoc. v. Dir., Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- David Keefe & Candace Keefe v. CommissionerUnited States Tax Court · 2018
- Keefe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2020