Legal Opinion
Van Hook v. United States
Court of Appeals for the Seventh Circuit
Decided May 13, 1953No. 10784_1PublishedCited by 10 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
Taxpayer asserts an overpayment of personal income taxes for the year 1946. After filing a timely claim for refund, which was denied, he brought this action pursuant to 28 U.S.C.A. § 1346(a) (1). The district court found for the taxpayer, and entered judgment for $3,410.34.
Taxpayer is one of several attorneys who share a suite of offices in Chicago, Illinois. While they share office expenses, they do not share income unless they agree to work together on a particular case. In 1941 Thomas C. McConnell, an attorney, commenced work on a case which was subsequently litigated…
2Cases cited5 opinions
- Bigelow v. RKO Radio Pictures, Inc.Supreme Court of the United States · 1946
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Lindstrom v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Commissioner of Internal Revenue v. Elder W. Marshall, Commissioner of Internal Revenue v. Elder W. Marshall and Bessie I. MarshallCourt of Appeals for the Third Circuit · 1950
- Sovik v. Shaughnessy. Smith v. ShaughnessyCourt of Appeals for the Second Circuit · 1951
3Cited by10 opinions
- Heidel v. CommissionerUnited States Tax Court · 1971
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Raymond T. Zillmer v. United States of America, John M. Redford v. United StatesCourt of Appeals for the Seventh Circuit · 1956
- Elmer J. Faul and Sybell E. Faul v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Zillmer v. United StatesDistrict Court, E.D. Wisconsin · 1955
5 more not listed; retrieve them via the Exa API.