Legal Opinion
Becker v. Bemis
Court of Appeals for the Eighth Circuit
Decided June 26, 1939No. Nos. 11422, 11423PublishedCited by 1 opinion
1Opinion of the Court
SANBORN, Circuit Judge.
These are two actions at law brought to recover alleged overpayments of income taxes made by William N. Bemis and August Schlafly (both now deceased) in the year 1928. The taxpayers filed claims for refunds, which were denied, and these actions were brought by the executors of their estates. The facts were agreed to and the cases were tried to the court. They were submitted and decided together. From judgments for the executors, the Collector has appealed.
On December 21, 1922, the taxpayers and others entered into a pool agreement with a trust company in St. Louis,…
2Cases cited27 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Imperator Realty Co. v. . TullNew York Court of Appeals · 1920
- Swain v. SeamansSupreme Court of the United States · 1870
- United States v. PeckSupreme Court of the United States · 1880
- McEachern v. RoseSupreme Court of the United States · 1937
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Helvering v. Schine Chain Theatres, Inc.Court of Appeals for the Second Circuit · 1941