Legal Opinion
Mahana v. United States
United States Court of Claims
Decided February 6, 1950No. 48739PublishedCited by 26 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff sues to recover income taxes paid by her for the years 1943, 1944 and 1945. She filed timely claims for refund which were denied by the Commissioner of Internal Revenue. The money received by her, the taxability of which receipt she contests, came to her, partly directly, and partly through payments by a trustee or depositary, from her husband whom she had divorced.
The plaintiff and George S. Mahana were married in 1893. They separated in 1922. In 1923 she brought an action in New York, where they both resided, for a legal separation and separate maintenance. While…
2Cases cited8 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Helvering v. CliffordSupreme Court of the United States · 1940
- Gould v. GouldSupreme Court of the United States · 1917
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Douglas v. WillcutsSupreme Court of the United States · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Walsh v. Comm'rUnited States Tax Court · 1954
- Twinam v. CommissionerUnited States Tax Court · 1954
- Grant v. CommissionerUnited States Tax Court · 1952
21 more not listed; retrieve them via the Exa API.