Legal Opinion
Cebrian v. United States
United States Court of Claims
Decided March 2, 1960No. 292-56PublishedCited by 12 opinions
1Opinion of the Court
LARAMORE, Judge.
Plaintiffs sue to recover income taxes paid for the tax years 1946 through 1950, and excess profits taxes paid for 1950, together with deficiency interest paid thereon. The amount claimed is $169,-277.20, plus interest as provided by law.
Fiduciary income tax returns had been filed for the years in question, and the deficiencies were based on a redetermination of plaintiffs’ tax liability which asserted that the plaintiffs were taxable as an association under section 3797(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3797(a), and that the amounts of the net gain…
2Cases cited23 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Heiner v. MellonSupreme Court of the United States · 1938
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
18 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Miller v. United StatesUnited States Court of Claims · 1964
- Recordak Corp. v. United StatesUnited States Court of Claims · 1963
- John Nadalin and Mary Nadalin v. The United StatesUnited States Court of Claims · 1966
- Oahu Sugar Company, Limited v. The United StatesUnited States Court of Claims · 1962
- Bert Crosswhite and Virginia Crosswhite v. The United StatesUnited States Court of Claims · 1966
7 more not listed; retrieve them via the Exa API.