Legal Opinion
Frankel v. United States
District Court, D. Minnesota
Decided February 28, 1961No. Civ. 3-60-199PublishedCited by 12 opinions
1Opinion of the Court
DONOVAN, District Judge.
Plaintiffs bring this action against defendant to recover a refund of income taxes paid for the calendar year 1956 in the amount of $3,239.50, plus interest.
The facts were stipulated by the parties and are herewith outlined in brief:
The plaintiff is the widow of Samuel F. Frankel, who died on February 22, 1956. On March 15, 1956, the board of directors of the Badger Foundry Company, a corporation which the decedent had served in an executive capacity, passed a resolution authorizing that plaintiff as decedent’s widow be paid the bonus earned by the decedent for the…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- United States v. Hazel B. Kasynski, Formerly Hazel B. AinsworthCourt of Appeals for the Tenth Circuit · 1960
- Hilda Bounds v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- Reed v. United StatesDistrict Court, W.D. Kentucky · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Gantner v. CommissionerUnited States Tax Court · 1988
- United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. FrankelCourt of Appeals for the Eighth Circuit · 1962
- Poyner v. CommissionerCourt of Appeals for the Fourth Circuit · 1962
- Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- In Re Samoset AssociatesUnited States Bankruptcy Court, D. Maine · 1981
7 more not listed; retrieve them via the Exa API.