Legal Opinion
HIBERNIA NAT. BANK IN NEW ORLEANS v. Donnelly
District Court, E.D. Louisiana
Decided July 16, 1954No. Civ. 2422PublishedCited by 1 opinion
1Opinion of the Court
CHRISTENBERRY, Chief Judge.
This is a suit by the Hibernia National Bank, as Executor of the Succession of Bernard McCloskey, against Charles A. Donnelly, Collector of Internal Revenue in New Orleans, Louisiana, during the taxable years involved, for the refund of Twenty-Seven Thousand, Ninety-Nine and 10/100 ($27,099.10) Dollars, or such other sums as may be found to be properly due and payable. The amount claimed is the total sum allegedly overpaid defendant Collector in income taxes by plaintiff for the period May 23 through December 31, 1942, and for the calendar years 1943,1944 and 1945.…
2Cases cited13 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Henderson's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
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3Cited by1 opinion
- Charles A. Donnelly, Collector of Internal Revenue v. Hibernia National Bank in New Orleans, Testamentary of Succession of Bernard McCloskeyCourt of Appeals for the Fifth Circuit · 1954