Legal Opinion
Sanburn v. United States
District Court, D. Massachusetts
Decided December 18, 1947No. Civ. A. No. 3434PublishedCited by 3 opinions
1Opinion of the Court
FORD, District Judge.
This is a suit to recover alleged overpayment in March, 1942, of income taxes for the year 1938 in the amount of $2,035.-28, with interest of $360.19.
The facts are stipulated and adopted by this court as its findings of facts. They are as follows:
Willis H. Sanburn, the husband of Maud A. Sanburn, the plaintiff in this action, was a stockholder in the Hartfield Realty Company, a Massachusetts corporation, when, on March 19, 1923, that company executed a note secured by a mortgage upon real estate owned by it in the amount of $600,000 to the Springfield Institution for…
2Cases cited5 opinions
- Holdcroft Transp. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- New York Trust Co. v. BrewsterMassachusetts Supreme Judicial Court · 1922
- Brigham v. United StatesDistrict Court, D. Massachusetts · 1941
- Hoffman v. CommissionerUnited States Board of Tax Appeals · 1937
- Bassett v. DrewMassachusetts Supreme Judicial Court · 1900
3Cited by3 opinions
- Sletteland v. CommissionerUnited States Tax Court · 1965
- Kirsch v. CommissionerUnited States Tax Court · 1985
- Sletteland v. CommissionerUnited States Tax Court · 1965