Legal Opinion

Drechsler v. United States

District Court, S.D. New York

Decided April 18, 1958PublishedCited by 4 opinions

1Opinion of the Court

SUGARMAN, District Judge.

Lena Dreehsler sues the United States of America under 28 U.S.C.A. § 1346(a) (1) to recover income taxes paid to the defendant.

The testimony, exhibits and stipulation of facts received on the trial of the action establish the following:

On April 15, 1906, T. Frederick Jackson, Inc. was formed. On January 1, 1944, this domestic corporation was engaged in the business of electrical contracting with its principal office in New York City.

On March 8, 1944, T. Frederick Jackson, Inc. entered into a contract with East Coast Shipyards, Inc. (a prime contractor under a contract…

2Cases cited20 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Helvering v. CliffordSupreme Court of the United States · 1940
  3. Helvering v. HorstSupreme Court of the United States · 1940
  4. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  5. National Investors Corporation v. HoeyCourt of Appeals for the Second Circuit · 1944

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3Cited by4 opinions

  1. Yagoda v. CommissionerUnited States Tax Court · 1962
  2. Yagoda v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
  3. Elaine Yagoda (Formerly Elaine Drechsler) v. Commissioner of Internal Revenue, Trust for the Benefit of Lena Drechsler, Lena Drechsler, Exec. Of Estate Ofgus Drechsler, Deceased Trustee v. Commissioner of Internal Revenue, Trust for the Benefit of Elaine Drechsler, Lena Drechsler, Trustee,petitioner v. Commissioner of Internal Revenue, Lena Drechsler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
  4. Yagoda v. CommissionerUnited States Tax Court · 1962

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