Legal Opinion
Hellman v. Glenn
District Court, W.D. Kentucky
Decided January 13, 1941No. 2223PublishedCited by 3 opinions
1Opinion of the Court
MILLER, District Judge.
Sidney 'L. Heilman filed this action against .the Collector of Internal Revenue to recover $2,565.31 with interest as additional income tax for the year 1935 assessed by the Commissioner of Internal Revenue and paid under protest. The action was timely filed after application for refund was denied. Heilman has died during the pendency of the action and it has been revived in the name of Clarence Hellman, executor of the estate of Sidney L. Heilman, deceased.
Sidney L. Heilman was a large stockholder and director in Schenley Distillers Corporation. Prior to May 18, 1935,…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Reinecke v. SmithSupreme Court of the United States · 1933
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
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3Cited by3 opinions
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Whitaker v. CommissionerUnited States Tax Court · 1988