UNDERWOOD, District Judge.
In each of these actions plaintiffs seek to recover alleged overpayments of income tax for the year 1942.
Plaintiffs claim that the alleged overassessments resulted when the Commissioner of Internal Revenue treated certain fees received by plaintiffs in 1942 as income for that year, rather than allowing the fees to be spread over a period of forty-three months, extending from April 1939 to November 1942, as permitted in Section 107...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.