Legal Opinion
Bright v. United States
District Court, E.D. Pennsylvania
Decided July 31, 1953No. Civ. A. No. 12057PublishedCited by 2 opinions
1Opinion of the Court
CLARY, District Judge.
This is an action by Stanley Bright to recover the sum of $8,344.51 of 1944 income tax collected on behalf of the United States by the then Collector of Internal Revenue of this District. In addition to the above amount assessed as a deficiency by the Commissioner of Internal Revenue, interest in the amount of $2,103.95 was paid. Claim for a refund was duly filed, disallowed, and this suit resulted.
The facts have been stipulated of record. The Stipulated Facts, excluding Paragraphs 8, 9 and 10 which I deem irrelevant, are adopted as the Findings of Fact of the Court.…
2Cases cited4 opinions
- Woody v. CommissionerUnited States Tax Court · 1952
- Commissioner of Internal Revenue v. LehmanCourt of Appeals for the Second Circuit · 1948
- Waddell v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fifth Circuit · 1939
- Goldberg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
3Cited by2 opinions
- United States v. Barbara B. DonohoCourt of Appeals for the Eighth Circuit · 1960
- Ed Krist and Florine Krist v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956