Legal Opinion
Wourdack v. Becker
Court of Appeals for the Eighth Circuit
Decided February 2, 1932No. 9197PublishedCited by 24 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
Paris Gas & Eleetrie Company and Dan-ville Light, Power & Traction Company were two Kentucky corporations against which in April, 1928, the Commissioner of Internal Revenue assessed, for the year 1923, additional taxes, amounting in May, 1928, with interest and penalties, to $1,786.12. Of these corporations appellant was at one time president, and, as such, had signed their income tax returns. There is evidence that, during the year 1923, these corporations had sold their assets, and had discontinued business. The collector of the district of Kentucky, being…
2Cases cited9 opinions
- Gaar, Scott & Co. v. ShannonSupreme Court of the United States · 1912
- Long v. RasmussenDistrict Court, D. Montana · 1922
- Federal Intermediate Credit Bank of Omaha v. L'HerissonCourt of Appeals for the Eighth Circuit · 1929
- Heckman & Co. v. I. S. Dawes & Son Co.Court of Appeals for the D.C. Circuit · 1926
- John B. Semple & Co. v. LewellynDistrict Court, W.D. Pennsylvania · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Stahmann v. VidalSupreme Court of the United States · 1938
- G. S. Johnson Co. v. N. Sauer Milling Co.Supreme Court of Kansas · 1938
- Johnson v. Igleheart Bros.Court of Appeals for the Seventh Circuit · 1938
- Parsons v. AnglimCourt of Appeals for the Ninth Circuit · 1944
19 more not listed; retrieve them via the Exa API.