Legal Opinion
Wilson v. United States
District Court, N.D. New York
Decided September 18, 1957No. Civ. A. 5699PublishedCited by 7 opinions
1Opinion of the Court
FOLEY, District Judge.
This action to recover substantial moneys paid pursuant to an assessment of additional income tax claimed to be erroneous and illegal presents the nightmarish problem that arises from the terms and court interpretations of such terms of Section 115(g), Internal Revenue Code of 1939, 26 U.S.C.A. § 115(g). The case came on for trial before this court and a jury, and solely because of unfamiliarity on my part with the complex subject, the trial was plunged into after short discussion with the lawyers and without the aid of trial briefs from either side. The only comfort was…
2Cases cited14 opinions
- Brady v. Southern Railway Co.Supreme Court of the United States · 1944
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Metzger Trust v. CommissionerUnited States Tax Court · 1981
- Meyer v. CommissionerUnited States Tax Court · 1966
- Lombard v. CoryIdaho Supreme Court · 1974
- Lombard v. CoryIdaho Supreme Court · 1974
2 more not listed; retrieve them via the Exa API.