Legal Opinion
Louisville Trust Co. v. Glenn
District Court, W.D. Kentucky
Decided March 30, 1946No. 541PublishedCited by 4 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Louisville Trust Company filed this action asking for a Declaration of Rights with respect to a deposit standing with it in the amount of $1,053,743.60, being a part of the proceeds from the sale of whiskey warehouse receipts formerly owned by the defendant Cummins Distilleries Corporation, and against which there are conflicting claims totaling more than Three Million Dollars. S. R. Glenn, Collector of Internal Revenue for Kentucky, vyas originally made a party defendant because of a jeopardy assessment of income taxes against the Cummins Distilleries Corporation in…
2Cases cited30 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TowerSupreme Court of the United States · 1946
- Higgins v. SmithSupreme Court of the United States · 1940
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3Cited by4 opinions
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Crellin v. CommissionerUnited States Tax Court · 1951
- Louisville Trust Co. v. GlennDistrict Court, W.D. Kentucky · 1946
- Crellin v. CommissionerUnited States Tax Court · 1951