Legal Opinion
Goethals v. United States
United States Court of Claims
Decided January 16, 1957No. 198-54PublishedCited by 3 opinions
1Opinion of the CourtMadden, Judge
The plaintiffs, husband and wife, sue to recover amounts paid by them as income taxes for the years 1949, 1950, and 1951. They claim that the money paid the plaintiff George R. Goethals, hereinafter called the plaintiff, by the Government in those years, which was the supposed income upon which the taxes were based, was not taxable income, but was a series of non-taxable gifts to him by the Government-
*352The plaintiff graduated from the United States Military-Academy in 1908 and was commissioned as a Second Lieutenant in the Regular Army. For five of tlie six years after receiving bis…
2Cases cited5 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Nickelsburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Dewling v. United StatesUnited States Court of Claims · 1952
3Cited by3 opinions
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Kruger v. KrugerNew Jersey Superior Court Appellate Division · 1976
- Moore v. O'CheskeyNew Mexico Court of Appeals · 1974