Legal Opinion
Lynn B. Curtis and Ruth P. Curtis v. The United States
Court of Appeals for the Sixth Circuit
Decided September 22, 1964No. 15471PublishedCited by 12 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
This is a suit for refund of income taxes assessed by the Commissioner of Internal Revenue and paid under protest. The United States District Judge who heard the case in the United States Dis-strict Court for the Northern District of Ohio, Western Division, rendered judgment for the government as to the issues herein discussed.
This appeal requires us to consider the purpose and the operation of one of the most debated provisions of federal income tax legislation. We are told that the question posed is a matter of first impression and our own research does not serve to…
2Cases cited8 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Koppers Coal Co. v. CommissionerUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
- Lakeside Irr. Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970
- United States Holding Co. v. CommissionerUnited States Tax Court · 1965
- Commissioner of Internal Revenue v. Mary Archer W. Morris Trust, North Carolina National Bank, TrusteeCourt of Appeals for the Fourth Circuit · 1966
- Peter R. Fink Karla S. Fink v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
7 more not listed; retrieve them via the Exa API.