Legal Opinion
Ross v. United States
District Court, D. Massachusetts
Decided January 31, 1957No. Civ. A. 56-11PublishedCited by 10 opinions
1Opinion of the Court
FORD, District Judge.
Plaintiff brings this action to recover an alleged overpayment of income taxes for the year 1944, resulting from the payment of a deficiency assessed by the Commissioner on the ground that the short-term capital gain from the sale of certain real estate was properly includable in taxpayer’s gross income for that year.
During 1944 plaintiff was serving in the armed forces in Europe. He had given his father, Frank Ross, a power of attorney and control of his bank account. In May of 1944 the father purchased a one-third interest in certain real estate for the sum of…
2Cases cited4 opinions
- Gerace v. GeraceMassachusetts Supreme Judicial Court · 1938
- Burton v. CommissionerUnited States Tax Court · 1943
- United States v. GoldsteinCourt of Appeals for the First Circuit · 1951
- Ross v. United StatesDistrict Court, D. Massachusetts · 1954
3Cited by10 opinions
- Yagoda v. CommissionerUnited States Tax Court · 1962
- G-B, Inc. v. United StatesDistrict Court, D. Colorado · 1969
- City of Springfield v. Lan Tamers, Inc. (In Re Lan Tamers, Inc.)United States Bankruptcy Court, D. Massachusetts · 2002
- P. Lorillard Co. v. United StatesDistrict Court, S.D. New York · 1964
- Rigdon v. United StatesDistrict Court, S.D. California · 1961
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