Legal Opinion
Gaugler v. United States
District Court, S.D. New York
Decided April 16, 1962PublishedCited by 8 opinions
1Opinion of the Court
LEVET, District Judge.
This is a civil action arising under the Internal Revenue Code of 1939, §§ 22(a), 22(b) (3), 26 U.S.C.A. (I.R.C.1939) §§ 22(a), 22(b) (3). The Court has jurisdiction of the subject matter and of the parties to this action. 28 U.S.C. § 1346 (a) (1).
The parties have agreed that the claim in question is for $61,482.58 together with interest from the 15th day of March, 1953, and the costs and disbursements of this action. (Pre-trial Order, filed February 13, 1962).
The Court, after considering the pleadings, evidence, exhibits, briefs and stipulations of the parties, now…
2Cases cited25 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bogardus v. CommissionerSupreme Court of the United States · 1937
20 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Nell W. Carson v. The United StatesUnited States Court of Claims · 1963
- Froehlinger v. United StatesDistrict Court, D. Maryland · 1963
- John C. Nordt Co. v. CommissionerUnited States Tax Court · 1966
- Fanning v. ConleyDistrict Court, D. Connecticut · 1965
3 more not listed; retrieve them via the Exa API.