Legal Opinion
Lawrence v. O'Connell
District Court, D. Rhode Island
Decided March 16, 1956No. Civ. A. No. 1759PublishedCited by 7 opinions
1Opinion of the Court
DAY, District Judge.
This is an action in which the plaintiff seeks to recover the sum of $48,722 with interest thereon since June 30,1954, being the amount of income taxes which he alleges were erroneously and illegally assessed against and exacted from him for the calendar year 1951.
In his return the plaintiff claimed a deduction of $50,000 as a non-trade and non-business expense under Section 23 (a) (2) of the Internal Revenue Code of 1939, 26 U.S.C. § 23(a)(2). This deduction was disallowed and the assessment, which the plaintiff claims was erroneous and illegal, was then made.
The…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fodale v. Waste Management of Michigan, IncMichigan Court of Appeals · 2006
- Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
- Fairman v. CommissionerUnited States Tax Court · 1964
- Fodale v. Waste Management of Michigan, IncMichigan Court of Appeals · 2006
2 more not listed; retrieve them via the Exa API.