Legal Opinion
Bird v. United States
District Court, D. Massachusetts
Decided March 22, 1956No. Civ. A. No. 55-370PublishedCited by 4 opinions
1Opinion of the Court
WYZANSKI, District Judge.
I
This is a suit for refund of income taxes in the principal amount of $43,-515.55, assessed and paid as a deficiency for the year 1944.
The ultimate question is whether a taxpayer (on the cash receipts basis) having received in 1944 a refund and interest from the Government on account of a deficiency and interest erroneously collected from him in 1943 (on account of earlier tax years), and having in his original 1943 return deducted the interest from his gross income, can be compelled by the Government to include in his 1944 gross income his receipt of the deficiency…
2Cases cited5 opinions
- Thorsell v. CommissionerUnited States Tax Court · 1949
- Bartlett v. DelaneyCourt of Appeals for the First Circuit · 1949
- Bass v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Bass v. CommissionerUnited States Board of Tax Appeals · 1941
- Bartlett v. DelaneyDistrict Court, D. Massachusetts · 1948
3Cited by4 opinions
- Bartlett & Co. Grain v. Director of RevenueSupreme Court of Missouri · 1983
- Charles Sumner Bird v. United StatesCourt of Appeals for the First Circuit · 1957
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Reid G. Jonson v. United StatesCourt of Appeals for the Ninth Circuit · 1960