Legal Opinion
Marshall v. United States
District Court, S.D. California
Decided January 18, 1939No. 7301ÂJPublishedCited by 2 opinions
1Opinion of the Court
JAMES, District Judge.
Plaintiff sues to recover an amount of $16,076.36, together with interest, on account of an alleged overassessment of income tax for the calendar year ending De cember 31, 1928. The dispute between the taxpayer and the United States arose because of the Government’s claim that plaintiff had realized a larger profit by reason of the sale of real property during the year 1928 than the amount returned by her.
In the month of June, 1928, plaintiff made a sale of real property for a total consideration of $219,000, receiving oil account of the purchase price the sum of…
2Cases cited9 opinions
- Kansas City, Memphis & Birmingham Railroad v. StilesSupreme Court of the United States · 1916
- Grand Rapids & Indiana Railway Co. v. OsbornSupreme Court of the United States · 1904
- Lawler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- B. B. Todd, Inc. v. CommissionerUnited States Board of Tax Appeals · 1925
- Blum's, Inc. v. CommissionerUnited States Board of Tax Appeals · 1927
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Legg v. CommissionerUnited States Tax Court · 1971
- Legg v. CommissionerUnited States Tax Court · 1971