Legal Opinion
Henslee v. Whitson
Court of Appeals for the Sixth Circuit
Decided December 19, 1952No. 11538PublishedCited by 7 opinions
1Per curiam
This is an appeal from a judgment for refund of unlawfully collected taxes based upon a deficiency assessment resulting from a redistribution by the Collector of partnership income. Judgment was entered upon a directed verdict for the taxpayer and the Collector appeals.
Prior to July 1, 1944, John PI. Whitson, Walter L. Whitson, his brother, and Morrison L. Lowe had, for many years, conducted a lumber business in Cookeville, Tennessee, as a partnership under the name of Cooke-ville Planing Mills, John" II. Whitson having a 14/32nd interest in the firm, Walter a 14/32nd interest and Morrison L.…
2Cases cited7 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lawton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Greenberger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Drechsler v. United StatesDistrict Court, S.D. New York · 1958
- Roy C. Whayne v. Seldon R. Glenn, Collector of Internal Revenue for KentuckyCourt of Appeals for the Sixth Circuit · 1955
- W. H. Neil and Aileen W. Neil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Whayne v. GlennDistrict Court, W.D. Kentucky · 1953
2 more not listed; retrieve them via the Exa API.