Legal Opinion
Durr Drug Co. v. United States
Court of Appeals for the Fifth Circuit
Decided November 9, 1938No. 8852PublishedCited by 7 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
Appellant brought its action in the district court to recover income taxes paid for the year 1933, its claim for refund having been duly filed and subsequently denied. The judgment appealed from denied recovery of all or any part of the claim.
In 1930, appellant prevailed upon one Wylie, who was indebted to it for a sum in excess of $15,000, tp insure his life for said amount, making appellant the named beneficiaryj with the understanding that the policies would be delivered to it and that it would pay all premiums. The policies were issued, and the premiums were paid by…
2Cases cited6 opinions
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Osaka Shosen Kaisha Line v. United StatesSupreme Court of the United States · 1937
- Exchange Bank v. LohSupreme Court of Georgia · 1898
- Allen v. HudsonCourt of Appeals for the Eighth Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- McCamant v. CommissionerUnited States Tax Court · 1959
- St. Louis Refrigerating & Cold Storage Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1947
- Landfield Finance Company v. United StatesCourt of Appeals for the Seventh Circuit · 1969
- Peoples Finance & Thrift Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Landfield Finance Co. v. United StatesDistrict Court, N.D. Illinois · 1968
2 more not listed; retrieve them via the Exa API.