Legal Opinion
Whayne v. Glenn
District Court, W.D. Kentucky
Decided September 16, 1953No. Civ. A. No. 1936PublishedCited by 1 opinion
1Opinion of the Court
SHELBOURNE, Chief Judge.
The instant action was brought to recover taxes paid by plaintiff when defendant Collector found that income earned by plaintiff’s wife as a partner in Roy C. Whayne Supply Company was taxable to plaintiff. The case was tried upon stipula*785tions. On September 8, 1952, the Court filed findings of fact and conclusions of law, and on September 19, 1952, entered judgment in favor of defendant Collector against plaintiff taxpayer.
Thereafter, on October 1, 1952, the Court set side the judgment on motion of plaintiff.
On March 2, 1953, the Collector gave notice to plaintiff that…
2Cases cited14 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Leishman v. Associated Wholesale Electric Co.Supreme Court of the United States · 1943
- Z. & F. Assets Realization Corp. v. HullSupreme Court of the United States · 1941
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John E. Smith's Sons Co. v. Lattimer Foundry & Machine Co.District Court, M.D. Pennsylvania · 1956