Legal Opinion
Kleinschmidt v. United States
District Court, D. Massachusetts
Decided October 18, 1956No. Civ. A. 54-510PublishedCited by 13 opinions
1Opinion of the Court
ALDRICH, District Judge.
This is an action to recover income taxes for the calendar years 1944-47 inclusive. The taxes were duly paid in the amount disclosed on the returns. Taxpayer later filed claims for refund, which were not allowed, and thereafter this action was seasonably brought. Taxpayer is a mechanical engineer and an authority in the field of thermo-dynamics. Since 1930, exclusive of his period of service in the Navy during World War II, he has divided his time between teaching and practicing as a consulting engineer. In one of his returns he described his occupation as “inventor,”…
2Cases cited16 opinions
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Marshall's U. S. Auto Supply, Inc. v. CashmanCourt of Appeals for the Tenth Circuit · 1940
- Mendelsohn v. Leather Manufacturing Corp.Massachusetts Supreme Judicial Court · 1950
- United States v. BransenCourt of Appeals for the Ninth Circuit · 1944
- Julien v. BarkerIdaho Supreme Court · 1954
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Payton v. Abbott LabsDistrict Court, D. Massachusetts · 1981
- John T. Dirring v. United StatesCourt of Appeals for the First Circuit · 1965
- Patriot General Life Insurance v. CFC Investment Co.Massachusetts Appeals Court · 1981
- Carnegie Productions, Inc. v. CommissionerUnited States Tax Court · 1973
- Eastern Electrical Co. v. Taylor Woodrow Blitman Construction Corp.Massachusetts Appeals Court · 1981
8 more not listed; retrieve them via the Exa API.