Legal Opinion
Van Dyke v. United States
District Court, E.D. Wisconsin
Decided November 1, 1957No. Civ. A. No. 56-C-251PublishedCited by 9 opinions
1Opinion of the Court
GRUBB, District Judge.
This action is brought pursuant to the provisions of Title 28 U.S.C.A. § 1346(a) (1), as amended by the Act of July 30, 1954, for the refund and recovery of Internal Revenue taxes alleged to have been erroneously and illegally assessed against and collected from plaintiffs for the year 1953.
The matter is before the court on a stipulation of facts and briefs. The parties waived argument.
The question presented is whether the plaintiffs, on their joint return, may deduct from gross income for the year 1953 certain Wisconsin real estate taxes imposed on a parcel of improved…
2Cases cited9 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Magruder v. SuppleeSupreme Court of the United States · 1942
- United States v. 150.29 Acres of Land, More or Less, in Milwaukee CountyCourt of Appeals for the Seventh Circuit · 1943
- Cooledge v. CommissionerUnited States Board of Tax Appeals · 1939
- Commissioner of Internal Rev. v. Patrick Cudahy F. Co.Court of Appeals for the Seventh Circuit · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Aagaard v. CommissionerUnited States Tax Court · 1971
- Utilities & Industries Corp. v. CommissionerUnited States Tax Court · 1964
- Commercial Sec. Bank v. CommissionerUnited States Tax Court · 1981
- Mack v. United StatesDistrict Court, E.D. Wisconsin · 1958
4 more not listed; retrieve them via the Exa API.