Legal Opinion
Meals v. United States
District Court, N.D. California
Decided February 16, 1953No. 30921PublishedCited by 20 opinions
1Opinion of the Court
GOODMAN, District Judge.
Plaintiff seeks recovery of $1,559.23 in income tax allegedly erroneously paid on tax-exempt income received during 1946. The income, claimed to be tax exempt, was received from the American Telephone and Telegraph Company for services performed by plaintiff during 1946 in Germany. Such income, plaintiff urges, was then exempt from taxation by Section 116(a) (1) of the Internal Revenue Code, 26 U.S.C. § 116(a) (l). 1 At that time, Section 116(a) (1) exempted from taxation earned income, received from sources without the United States, by a citizen of the United States,…
2Cases cited16 opinions
- Johnson v. CommissionerUnited States Tax Court · 1946
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Baehre v. CommissionerUnited States Tax Court · 1950
- Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
11 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Dawson v. CommissionerUnited States Tax Court · 1972
- Vento v. Director of Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2013
15 more not listed; retrieve them via the Exa API.