Legal Opinion
Diamond v. Sturr
District Court, N.D. New York
Decided September 15, 1953No. Civ. No. 4108PublishedCited by 6 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
The sole question presented in this and the companion case of Bruen, et ano, v. Sturr, etc. may be stated; viz.: Is the value of maintenance furnished by the State of New York to employees, whose salaries are fixed by Section 40 of the Civil Service Law of the State of New York, McKinney’s Consol.Laws, subject to federal income tax and to the withholding provisions of the federal tax law, when the employee is required to reside at the institution where his duties are performed?
This action is brought by the plaintiffs to recover $164.44, representing an alleged overpayment…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Commissioner v. SmithSupreme Court of the United States · 1945
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Benaglia v. CommissionerUnited States Board of Tax Appeals · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Doran v. CommissionerUnited States Tax Court · 1953
- (PC) Cooks v. State of CA Dept. of Corrections and RehabilitationDistrict Court, E.D. California · 2024
- Commissioner v. KowalskiSupreme Court of the United States · 1977
1 more not listed; retrieve them via the Exa API.