Legal Opinion

Kentucky Rock Asphalt Co. v. Helburn

Court of Appeals for the Sixth Circuit

Decided January 15, 1940No. 8000PublishedCited by 12 opinions

1Opinion of the Court

HICKS, Circuit Judge,

Suit by Kentucky Rock Asphalt-Company (herein called appellant) to recover income taxes and interest in the sum of $26,746.51 paid to Helburn, Collector. The case was heard by the Judge and appellant’s motion for judgment was denied. The court filed its written opinion on August 28, 1937, D. G, 20 F.Supp. 364, but before judgment was entered appellant, on September 18, 1937, filed its petition “for a new trial and a reopening of the ‘ case for further proof.” By an amendment to this application, filed November 13,' 1937, appellant sought to amend its original petition so…

2Cases cited4 opinions

  1. New York County National Bank v. MasseySupreme Court of the United States · 1904
  2. Fairless v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
  3. Kentucky Rock Asphalt Co. v. HelburnDistrict Court, W.D. Kentucky · 1937
  4. Bryant Paper Co. v. HoldenCourt of Appeals for the Sixth Circuit · 1933

3Cited by12 opinions

  1. Harvey Gene Fowler v. United States of America, (Two Cases). Haskell D. Scott v. United States of America, (Two Cases)Court of Appeals for the Tenth Circuit · 1956
  2. Giannone v. United States Steel Corp.Court of Appeals for the Third Circuit · 1956
  3. Delta Plastics Corp. v. CommissionerUnited States Tax Court · 1970
  4. Commissioner of Internal Revenue v. Strong Mfg. Co.Court of Appeals for the Sixth Circuit · 1941
  5. American Express Travel Related Services, Inc. v. KentuckyDistrict Court, E.D. Kentucky · 2009

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