DIAMOND v. STURR

Nos. 102, 103, Docket 23217-23218.

221 F.2d 264 (1955)

Oscar K. DIAMOND and Helen J. Diamond, Plaintiffs, v. Walter R. STURR, Collector of Internal Revenue, Defendant. Charles BRUEN and Anna Bruen, Plaintiffs, v. Walter R. STURR, Collector of Internal Revenue, Defendant.

United States Court of Appeals Second Circuit.

Decided March 28, 1955.


Attorney(s) appearing for the Case

John T. DeGraff and Mortimer M. Kassell, Albany, N. Y., Miriam Wernick, Brooklyn, N. Y., of counsel, for plaintiffs.

H. Brian Holland, Ellis Slack, Joseph F. Goetten, Washington, D. C., and Theodore F. Bowes, Syracuse, N. Y., for defendant.

Before SWAN, FRANK and HINCKS, Circuit Judges.


During 1949 Oscar Diamond and Charles Bruen were employees of the State of New York. New York provided them with food and lodgings at the state institutions where they worked, and withheld federal income taxes on the value of the food and lodging so provided. Diamond and Bruen filed with the Commissioner of Internal Revenue timely claims for refunds on the ground that the food and lodging received by them were not compensation and...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases