Legal Opinion
United States v. Heilbroner
District Court, S.D. New York
Decided February 15, 1938PublishedCited by 4 opinions
1Opinion of the Court
MANDELBAUM, District Judge.
This is an action to recover the sum of $4,548.38. The theory of the action is that the Commissioner of Internal Revenue erroneously refunded the aforesaid sum to the defendant on account of her 1931 income tax liability.
The pertinent facts, about which there appears to be no dispute, are as follows: In 1931 the defendant received the sum of $19,109 as income from seven policies of insurance on the life of her deceased husband, Louis Heilbroner. Four of the said policies were issued by the Northwestern Mutual Life Insurance Company; two were issued by the Mutual…
2Cases cited21 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Irwin v. GavitSupreme Court of the United States · 1925
- Dodge v. Board of Ed. of ChicagoSupreme Court of the United States · 1937
- Wisconsin Central Railroad v. United StatesSupreme Court of the United States · 1896
- Burnet v. WhitehouseSupreme Court of the United States · 1931
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3Cited by4 opinions
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965
- United States v. Harold D. Farley Gail D. FarleyCourt of Appeals for the Third Circuit · 2000
- United States v. EllisDistrict Court, S.D. New York · 1957
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965