Add to ORKGA tax deficiency of $28,908.60 including interest was levied by the Commissioner of Internal Revenue against the petitioner for a single tax year. Petitioner paid $5,058.54 but later filed a claim for refund which was disallowed by the Commissioner. On suit by petitioner in a United States district court for the refund, the court held the petitioner was not entitled to the refund because the claimed losses were actually capital in nature. The Court of Appeals for the Tenth Circuit reversed and dismissed the complaint on the ground that the district court could not have jurisdiction until there had been full payment of the assessed deficiency. On certiorari to the United States Supreme Court, held, affirmed, one justice dissenting. On rehear...
The United States Supreme Court held that a nontaxpayer has standing to bring a tax refund action un...
In 1953 taxpayer filed a petition and was discharged in bankruptcy owing federal withholding and soc...
Under the misapprehension of fact that he had an interest in the land, the plaintiff paid the taxes ...
During the years 1946 to 1950 a local tax upon respondent\u27s real property was assessed at one hun...
The plaintiff taxpayer, as the general manager of a manufacturing corporation, received a bonus of a...
The commissioner determined that a deficiency existed in the taxpayer\u27s income tax for 1938. This...
Plaintiff, in 1935, purported to set up a trust of $300,000 for the benefit of her infant daughter; ...
Taxpayer treated the proceeds of a judgment recovered in 1954 as capital gain. Although the Commissi...
In 1943 the Commissioner of Internal Revenue assessed deficiencies against respondent taxpayer in it...
Plaintiff\u27s property was under a federal tax lien. He brought suit in the district court against ...
Plaintiff brought action in a federal district court to recover taxes alleged to have been illegally...
During 1953, petitioner sold her farm and agreed to receive payment in yearly installments. Her 1953...
Prior to his retirement as a general agent of a life insurance company, the petitioner entered into ...
Personal property of plaintiff, a delinquent taxpayer, was seized and sold by defendant district dir...
Petitioners, from 1937 to 1940, received distributions from the liquidation of a corporation of whic...
The United States Supreme Court held that a nontaxpayer has standing to bring a tax refund action un...
In 1953 taxpayer filed a petition and was discharged in bankruptcy owing federal withholding and soc...
Under the misapprehension of fact that he had an interest in the land, the plaintiff paid the taxes ...
During the years 1946 to 1950 a local tax upon respondent\u27s real property was assessed at one hun...
The plaintiff taxpayer, as the general manager of a manufacturing corporation, received a bonus of a...
The commissioner determined that a deficiency existed in the taxpayer\u27s income tax for 1938. This...
Plaintiff, in 1935, purported to set up a trust of $300,000 for the benefit of her infant daughter; ...
Taxpayer treated the proceeds of a judgment recovered in 1954 as capital gain. Although the Commissi...
In 1943 the Commissioner of Internal Revenue assessed deficiencies against respondent taxpayer in it...
Plaintiff\u27s property was under a federal tax lien. He brought suit in the district court against ...
Plaintiff brought action in a federal district court to recover taxes alleged to have been illegally...
During 1953, petitioner sold her farm and agreed to receive payment in yearly installments. Her 1953...
Prior to his retirement as a general agent of a life insurance company, the petitioner entered into ...
Personal property of plaintiff, a delinquent taxpayer, was seized and sold by defendant district dir...
Petitioners, from 1937 to 1940, received distributions from the liquidation of a corporation of whic...
The United States Supreme Court held that a nontaxpayer has standing to bring a tax refund action un...
In 1953 taxpayer filed a petition and was discharged in bankruptcy owing federal withholding and soc...
Under the misapprehension of fact that he had an interest in the land, the plaintiff paid the taxes ...