Legal Opinion
McMahon v. United States
District Court, D. Rhode Island
Decided April 1, 1959No. Civ. A. 2151PublishedCited by 14 opinions
1Opinion of the Court
DAY, District Judge.
In this action the plaintiff, widow of one Patrick S. McMahon, seeks to recover a sum of money paid to satisfy the income tax liability of the decedent for the years 1946 and 1947, which taxes' were due and owing by him at the time' óf his death on June 20, 1953. Said sum was paid out of the proceeds of insurance policies on the decedent’s life, which policies designated the plaintiff as the beneficiary. The plaintiff herein asserts that’ said sum was “wrongfully collected” by’ the District Director within the meaning of Sec. 7422(a) of the Internal Revenue Code of 1954,…
2Cases cited17 opinions
- United States v. BessSupreme Court of the United States · 1958
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- United States v. UpdikeSupreme Court of the United States · 1930
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- Henry J. Brubaker and Civilla J. Brubaker v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- David Bohn v. United States of AmericaCourt of Appeals for the Eighth Circuit · 1972
- Mona M. Martin John A. Martin v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Adams v. United StatesDistrict Court, D. Montana · 1974
9 more not listed; retrieve them via the Exa API.