Legal Opinion
In re Frank Fehr Brewing Co.
District Court, W.D. Kentucky
Decided March 5, 1958No. 19515PublishedCited by 7 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
This case is before the Court for judgment as to whether income tax returns for the years 1948 to 1952 (both years inclusive), filed by the Frank Fehr Brewing Co., were sufficiently fraught with fraud so that an assessment of delinquent tax and fraud penalty made by the Commissioner on August 23, 1957, constitutes a valid assessment and, therefore, a valid claim against the Frank Fehr Brewing Co. The claim was filed pursuant to an order in the Bankruptcy Court, requiring all creditors to file claims.
As a defense to the claim of the Government for the tax, interest, and…
2Cases cited9 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Battjes v. United StatesCourt of Appeals for the Sixth Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In the Matter of Frank Fehr Brewing Co., a Corporation, Debtor. Fehr Kremer v. Oldham Clarke, TrusteeCourt of Appeals for the Sixth Circuit · 1959
- Black Forge, Inc. v. CommissionerUnited States Tax Court · 1982
- Oldham Clarke, Trustee for Debtor, Frank Fehr Brewing Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1960
- Kremer v. KopmeyerCourt of Appeals of Kentucky · 1967
- Fehr Kremer v. Oldham Clarke, Trustee, and William B. Jones, U. S. District AttorneyCourt of Appeals for the Sixth Circuit · 1960
2 more not listed; retrieve them via the Exa API.