Legal Opinion
Munson v. McGinnes
Court of Appeals for the Third Circuit
Decided June 8, 1960No. 13086PublishedCited by 33 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
This is an appeal from an order of a district court granting a motion of the defendant Director of Internal Revenue to dismiss the plaintiff taxpayer’s 1 suit for a refund of income taxes as failing to state a valid claim for relief. In *334dispute is the manner in which the taxpayer is entitled to deduct a $110,000 attorney’s fee in the computation of his income tax. The circumstances under which this fee was paid, set forth in the taxpayer’s claim for refund and recognized by the government as correct, are these.
The fee was paid for professional services in winning a…
2Cases cited15 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Ward v. CommissionerUnited States Tax Court · 1953
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
10 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Miller v. CommissionerUnited States Tax Court · 1985
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Hope v. CommissionerUnited States Tax Court · 1971
- Schultz v. CommissionerUnited States Tax Court · 1968
28 more not listed; retrieve them via the Exa API.