Legal Opinion
Sergievsky v. McNamara
District Court, S.D. New York
Decided October 14, 1955PublishedCited by 17 opinions
1Opinion of the Court
HERLANDS, District Judge.
Plaintiff moves for summary judgment, Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A.; defendants cross-move for summary judgment. The facts are stipulated. The only issue is purely one of law.
The action is by plaintiff-taxpayer for a refund of portions of the income taxes paid for the calendar years 1940 and 1941. The subject-matter of the action consists of certain legal expenses, total-ling $18,125, incurred and paid by plaintiff in 1940 and 1941. The Bureau of Internal Revenue disallowed these expenditures as deductible on the ground that they were…
2Cases cited19 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Lewis v. CommissionerUnited States Tax Court · 1956
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Morgan v. CommissionerUnited States Tax Court · 1961
12 more not listed; retrieve them via the Exa API.