Legal Opinion
Bernard v. United States
District Court, S.D. New York
Decided February 27, 1963PublishedCited by 13 opinions
1Opinion of the Court
DAWSON, District Judge.
These are cross-motions brought under Rule 56 of the Federal Rules of Civil Procedure seeking summary judgment. The plaintiff seeks a refund of certain income taxes paid by her for the years 1955 through 1957. The defendant seeks judgment dismissing the action. The applicable sections of the Internal Revenue Code are set out in the margin. *
The parties have stipulated to all the material issues of fact.
On or about January 20, 1945, plaintiff’s deceased husband, Jules E. Bernard (decedent), entered into two employment contracts with J. E. Bernard & Company, Inc. of New…
2Cases cited5 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- United States v. Catherine H. EllisCourt of Appeals for the Second Circuit · 1959
- United States v. EllisDistrict Court, S.D. New York · 1957
3Cited by13 opinions
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Evelyn Z. Levin v. United StatesCourt of Appeals for the First Circuit · 1967
- Trust Company of Georgia v. RossDistrict Court, N.D. Georgia · 1966
- Collins v. United StatesDistrict Court, C.D. California · 1970
- Levin v. United StatesDistrict Court, D. Massachusetts · 1966
8 more not listed; retrieve them via the Exa API.