Legal Opinion
Walnut Street Co. v. Glenn
District Court, W.D. Kentucky
Decided September 24, 1948No. 1192PublishedCited by 13 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
Plaintiff is asking for recovery of $6,549.07 with interest, which is the total amount of surtax, interest and penalties assessed and collected from plaintiff for the fiscal years ended August 31, 1942, August 31, 1943, and August 31, 1944.
The case was tried to the Court December 5, 1947, without a jury. There is no dispute as to the material facts.
Plaintiff, Walnut Street Company, is a Kentucky Corporation organized in August, 1941, by Elden E. Durand, Sr., and Elden E. Durand, Jr., who at that time were partners, doing business under the partnership name of…
2Cases cited6 opinions
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Fides, AG v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
- Knight v. Bar Ass'nSupreme Court of the United States · 1943
- Minnesota Mortuaries, Inc. v. CommissionerUnited States Tax Court · 1944
- Furniture Finance Corp. v. CommissionerUnited States Board of Tax Appeals · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Burton Swartz Land Corp v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Randolph Products Co. v. ManningCourt of Appeals for the Third Circuit · 1949
- Western Transmission Corp. v. CommissionerUnited States Tax Court · 1952
- 320 East 47th Street Corp. v. CommissionerCourt of Appeals for the Second Circuit · 1957
- Busche v. CommissionerUnited States Tax Court · 1955
8 more not listed; retrieve them via the Exa API.