Legal Opinion
Lyeth v. Hoey
District Court, S.D. New York
Decided July 22, 1937PublishedCited by 6 opinions
1Opinion of the Court
COXE, District Judge.
This is a motion for summary judgment. The action is to recover an alleged overpayment of income taxes for the year 1933 amounting, with interest, to $65,005.68. There is no dispute in the essential facts. The questions presented are (1) whether the property forming the basis of the assessment was properly treated as taxable income, and (2) whether the affirmative defenses in the answer have any substance.
The plaintiff is a grandson of Mary B. Longyear, who died March 14, 1931, a resident of Massachusetts, leaving as her heirs four surviving children, and the plaintiff…
2Cases cited24 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Burnet v. HarmelSupreme Court of the United States · 1932
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Blair v. CommissionerSupreme Court of the United States · 1937
- Gould v. GouldSupreme Court of the United States · 1917
19 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Magruder v. SegebadeCourt of Appeals for the Fourth Circuit · 1938
- Lyeth v. HoeyDistrict Court, S.D. New York · 1939
- Gragg v. Cayuga Independent School DistrictTexas Supreme Court · 1976
1 more not listed; retrieve them via the Exa API.