Legal Opinion
Melchior v. United States
United States Court of Claims
Decided October 2, 1956No. 207-52PublishedCited by 13 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiffs, husband and wife, seek to recover income taxes in the amount of $79,319.25 paid for the fiscal year ended April 30, 1946 together with interest.
Plaintiffs take the position that they are entitled to a refund of the above taxes because of the loss during June, July and August of 1945 of certain personal property located in that zone or area of Germany then and now under occupation and control of the Russian or East German Government. Plaintiffs allege in their petition that this loss resulted from the plundering and rioting of German and Russian citizens and…
2Cases cited6 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Andriesse v. CommissionerUnited States Tax Court · 1949
- Modern Engineering Co. v. United StatesUnited States Court of Claims · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- John Vishnevsky and Margaret Vishnevsky v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- Lipsett v. United StatesDistrict Court, S.D. New York · 1965
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Wyman v. United StatesUnited States Court of Claims · 1958
8 more not listed; retrieve them via the Exa API.