Legal Opinion
Guttmann v. United States
District Court, W.D. Pennsylvania
Decided February 24, 1960No. Civ. A. 17037, 17318PublishedCited by 1 opinion
1Opinion of the Court
WALLACE S. GOURLEY, Chief Judge.
1. a. Plaintiffs at Civil Action No. 17037, Monroe Guttmann and Loretta Guttmann, his wife, residents of Allegheny County, Pennsylvania, filed a joint income tax return for the year 1955, with the District Director of Internal Revenue at Pittsburgh, Pennsylvania, on April 12, 1956, reporting a tax liability of $19,-724.69, and paid that amount.
b. In computing their taxable income, they deducted the sum of $12,645, being their cost of settling certain litigation, hereinafter called the Pittsburgh Terminal litigation, in which they were named as respondents.
c.…
2Cases cited8 opinions
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Great Island Holding Corp. v. CommissionerUnited States Tax Court · 1945
- Butler v. CommissionerUnited States Tax Court · 1951
- James E. Caldwell & Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Sergievsky v. McNamaraDistrict Court, S.D. New York · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960