Legal Opinion
Williams v. United States
District Court, S.D. New York
Decided February 10, 1965PublishedCited by 4 opinions
1Opinion of the Court
LEVET, District Judge.
This is a suit for refund of $107.19 in income taxes paid for the-year 1958 plus interest. The plaintiffs claim that $540 paid by the plaintiff Melvin P. Williams for tuition and fees-to George Washington University Law School in 1958 was a deductible expense. Trial was held before the court without a jury.
The proposed findings of fact, conclusions of law and briefs of the parties-having been received, the court, after-considering the pleadings, evidence, exhibits and the stipulations of the parties, now makes and files herein its Findings of Fact and Conclusions of Law,…
2Cases cited5 opinions
- Marlor v. CommissionerUnited States Tax Court · 1956
- Marlor v. CommissionerCourt of Appeals for the Second Circuit · 1958
- United States v. Howard K. Michaelsen and Fayetta M. Michaelsen, Commissioner of Internal Revenue v. Elmer R. Johnson and Bernice E. JohnsonCourt of Appeals for the Ninth Circuit · 1963
- Evelyn and John Paul Devereaux v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Michaelson v. United StatesDistrict Court, E.D. Washington · 1961
3Cited by4 opinions
- Lamb v. CommissionerUnited States Tax Court · 1966
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
- Owen L. Lamb and Nancy C. Lamb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Lamb v. CommissionerUnited States Tax Court · 1966