Legal Opinion
Worm v. Harrison
Court of Appeals for the Seventh Circuit
Decided August 4, 1938No. 6490PublishedCited by 5 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This appeal is from a judgment of the District Court in a suit brought by appellant’s decedent to recover income taxes paid by him for the year 1923. He subsequently' died and his administratrix was substituted as plaintiff.
The substantive facts out of which this action arose are set forth in Worm v. Commissioner, 7 Cir., 61 F.2d 868. That suit was instituted by the decedent and involved the same income taxes as are here in question. This court affirmed the order of the Board of Tax Appeals, and certiorari was denied by the Supreme Court. 289 U.S. 729, 53 S.Ct. 526, 77…
2Cases cited5 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Bankers' Reserve Life Co. v. United StatesUnited States Court of Claims · 1930
- American Woolen Co. v. WhiteCourt of Appeals for the First Circuit · 1932
- Worm v. CommissionerCourt of Appeals for the Seventh Circuit · 1932
3Cited by5 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Holzer v. United StatesDistrict Court, E.D. Wisconsin · 1966
- Guterman v. ScanlonDistrict Court, E.D. New York · 1963
- Resnik v. WelchDistrict Court, D. Massachusetts · 1941
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947