Legal Opinion
Fuller & Smith v. Routzahn
District Court, N.D. Ohio
Decided November 17, 1927No. 14396PublishedCited by 14 opinions
1Opinion of the Court
WESTENHAVER, District Judge.
The question involved in this, ease is whether plaintiff is entitled to classification as a personal service corporation under section 200, Revenue Act of 1918 (Comp. St. § 6336%a). It was denied this classification by the Commissioner of Internal Revenue, and assessed income and excess profits taxes for January, 1918, and for the year ending January 31, 1919, as a trading or business corporation. The taxes so assessed were paid under protest. This action is to recover back the sums so paid. Jury trial has been waived in writing. All jurisdictional conditions…
2Cases cited11 opinions
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- De Laski & Thropp Circular Woven Tire Co. v. IredellDistrict Court, D. New Jersey · 1920
- Iredell v. De Laski & Thropp Circular Woven Tire Co.Court of Appeals for the Third Circuit · 1923
- Thomas E. Basham Co. v. LucasDistrict Court, W.D. Kentucky · 1927
- Park Amusement Co. v. McCaughnDistrict Court, E.D. Pennsylvania · 1925
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Atlantic Coast Distributors v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
- Lewis v. CommissionerUnited States Tax Court · 1964
- Van Kalker v. CommissionerUnited States Tax Court · 1983
- Atlanta-Southern Dental College v. CommissionerCourt of Appeals for the Fifth Circuit · 1931
9 more not listed; retrieve them via the Exa API.