Legal Opinion
Anthony Campagna and Marie P. Campagna v. United States
Court of Appeals for the Second Circuit
Decided May 10, 1961No. 26316_1PublishedCited by 26 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
Plaintiffs brought this action in the District Court to recover income tax:es alleged to have been erroneously assessed and collected by the United States for the tax years 1941, 1943, 1944 and 1945. From a judgment for defendant, plaintiff appeals.
The stipulated facts, which appear in the District Court’s decision (179 F. Supp. 140), are briefly summarized as follows: In 1934, Rialto Times Square Inc. (Rialto) leased a parcel of land on the northwest corner of Seventh Avenue and 42nd Street, New York City, from Gerry Estates Inc., the owner of the fee. The…
2Cases cited20 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
15 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- McShain v. CommissionerUnited States Tax Court · 1979
- Fred M. Waring and Virginia Waring v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Anderson v. CommissionerUnited States Tax Court · 1971
21 more not listed; retrieve them via the Exa API.