Legal Opinion
In Re Ward
District Court, D. Colorado
Decided May 4, 1955No. 13941, 13949, 13969PublishedCited by 5 opinions
1Opinion of the Court
HILLIARD, Referee.
These matters are before the Referee in Bankruptcy on tax claims filed in each proceeding by the United States, the objections thereto interposed by the Trustee, and on the petition of the- Trustee for judgment against the United States for tax refunds claimed by him to be due the bankrupt corporation.
The questions presented may be summarized as follows:
1. Did the Commissioner of Internal Revenue erroneously disallow certain deductions claimed by the corporation as business expenses?
2. Is the Trustee entitled to judgment against the United States because of tax refunds…
2Cases cited30 opinions
- United States v. ShawSupreme Court of the United States · 1940
- Cline v. KaplanSupreme Court of the United States · 1944
- Alexander v. HillmanSupreme Court of the United States · 1935
- MacDonald v. Plymouth County Trust Co.Supreme Court of the United States · 1932
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
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3Cited by5 opinions
- Sarah B. Danning, Trustee in Bankruptcy of the Estate of Samuel N. Sherman, Dba Southern California College of Business, Bankrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Alterman Foods, Inc. v. United StatesUnited States Court of Claims · 1979
- In Re GermainDistrict Court, S.D. California · 1956
- Ratliff v. Northwest Airlines, Inc.District Court, E.D. Michigan · 1991
- Schwarz v. United StatesDistrict Court, E.D. Wisconsin · 1956