Legal Opinion
Hardymon v. Glenn
District Court, W.D. Kentucky
Decided June 28, 1944No. 656PublishedCited by 11 opinions
1Opinion of the Court
MILLER, District Judge.
The plaintiff, J. F. Hardymon, of Mays-ville, Kentucky, brought this action to recover from the defendant, Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky, the sum of $17,-570.68 with interest from December 16, 1942, which he claims he was illegally required to pay by reason of an erroneous income tax 'deficiency assessment for the year 1940. The assessment was the result of the refusal on the part of the Commissioner to recognize a family partnership entered into in January 1940 between the plaintiff, his wife and six children.
Prior to…
2Cases cited33 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
28 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Henson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Winton v. KelmDistrict Court, D. Minnesota · 1954
- Claude v. ClaudeOregon Supreme Court · 1951
- Epsen Lithographers, Inc. v. O'MalleyDistrict Court, D. Nebraska · 1946
6 more not listed; retrieve them via the Exa API.