Legal Opinion
Kean v. Manning
District Court, D. New Jersey
Decided March 3, 1955No. Civ. No. 783PublishedCited by 4 opinions
1Opinion of the Court
SMITH, District Judge.
This is an action for the recovery of an income tax deficiency and the inter*757est thereon, assessed and collected under the Revenue Act of 1938, 52 Stat. 447 et seq. The pertinent provisions of the Act are quoted in the appendix hereto annexed. The complaint alleges and the answer denies that the taxes were illegally assessed and collected. The action is before the Court on a stipulation of facts, and the only issue presented for determination is one of law. The issue appears to be novel and is not entirely free from difficulty.
Summary of Facts.
I
The decedent Hamilton. F.…
2Cases cited6 opinions
- Costello v. . CostelloNew York Court of Appeals · 1913
- Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
- Hatch's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Fifth Circuit · 1949
- Commissioner of Internal Revenue v. LehmanCourt of Appeals for the Second Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Weisinger v. RaeNew York Supreme Court · 1959
- Estate of Hesse v. CommissionerUnited States Tax Court · 1980
- Sugar v. State ex rel. Collector of RevenueSupreme Court of Louisiana · 1962
- Estate of Hesse v. CommissionerUnited States Tax Court · 1980