Legal Opinion
Prince v. United States
United States Court of Claims
Decided March 2, 1954No. 49444PublishedCited by 27 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff is the widow and executrix of the estate of Colonel Frederick A. Prince who died on September 3, 1951. Colonel Prince had been receiving retired pay since 1943 on account of service in the United States Army. For the taxable years 1944, 1945, 1946, and 1947 Colonel Prince and the plaintiff had filed separate income tax re*422turns, each of their returns including one-half of the Colonel’s retired pay. Apparently this was because they were residents of California, a community property State. The asserted basis of the present suit is that the Colonel's retired pay was…
2Cases cited3 opinions
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Scarce v. CommissionerUnited States Tax Court · 1951
- Speller v. Allen, Warden. Brown v. Allen, WardenCourt of Appeals for the Fourth Circuit · 1951
3Cited by27 opinions
- Sanders v. United StatesUnited States Court of Claims · 1979
- Friedman v. United StatesUnited States Court of Claims · 1962
- Gregory C. Porter v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Hubert Ashe v. Robert S. McNamara Secretary of DefenseCourt of Appeals for the First Circuit · 1965
- Friedman v. United StatesUnited States Court of Claims · 1958
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