Legal Opinion
Foster v. United States
District Court, S.D. New York
Decided June 25, 1963PublishedCited by 9 opinions
1Opinion of the Court
LEVET, District Judge.
This is a suit to recover refunds of federal income taxes erroneously paid for the taxable years 1953, 1954 and 1955. The claims of plaintiff are based upon the assertion that he was a non-resident for the required period and earned his income as a salary from the partnership Emerson Engineers of which he was a partner. Defendant asserts that plaintiff’s income for the respective years was derived as his partnership interest in Emerson Engineers. Jurisdiction is conferred upon this court by Title 28 U.S.C. § 1346. The case was tried to the court.
After hearing the…
2Cases cited7 opinions
- Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Napoli v. DomnitchAppellate Division of the Supreme Court of the State of New York · 1962
- Appeal of the Executors of the Estate of TiltonUnited States Board of Tax Appeals · 1927
- Napoli v. DomnitchNew York Supreme Court · 1962
- Pauli v. CommissionerUnited States Board of Tax Appeals · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Thomas Browne Foster v. United StatesCourt of Appeals for the Second Circuit · 1964
- Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Utelcom, Inc. v. EgrNebraska Supreme Court · 2002
- Vogt v. United StatesUnited States Court of Claims · 1976
- Foster v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.