Legal Opinion
Fisher v. United States
District Court, D. Massachusetts
Decided March 30, 1955No. Civ. A. 54-253PublishedCited by 8 opinions
1Opinion of the Court
FORD, District Judge.
Plaintiffs in this action, the widow' and the executors under the will of Rus sell T. Fisher, seek to recover income taxes alleged to have been illegally assessed on amounts received in the year 1951 by Pansy W. Fisher, widow of Russell T. Fisher, which she contends were gratuitous payments made to her.
Russell T. Fisher had been for many years president and secretary of the National Association of Cotton Manufacturers until his retirement due to illness in 1950. In the year preceding his retirement, his compensation, attached to the office of secretary, was at the rate of…
2Cases cited9 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- Travis T. Wallace, Hazel J. Wallace, C. O. Hambleton and Sallie B. Hambleton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Hilda Bounds v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- Rodner v. United StatesDistrict Court, S.D. New York · 1957
- Gaugler v. United StatesDistrict Court, S.D. New York · 1962
- Fitzpatrick v. State Tax CommissionUtah Supreme Court · 1963
3 more not listed; retrieve them via the Exa API.