Legal Opinion
Robertson v. Routzahn
Court of Appeals for the Sixth Circuit
Decided February 8, 1935No. 6374PublishedCited by 20 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This was an action for refund of $3,-531.85, taxes paid under protest upon a deficiency assessment. A jury trial was waived, and the District Court rendered judgment against the taxpayer. Robertson v. Routzahn, 1 F. Supp. 355.
The questions presented relate to the fair market value on March 1, 1913, of 700 shares of common stock of The Firestone Tire & Rubber Company, and involve income for 1925. The case arises under sections 202 (a) and 2.04 (b) of the Revenue Act of 1924 (26 USCA §§ 933 (a), 935 (b), and Article 1591, Treasury Regulations 65. The burden was on the…
2Cases cited10 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Walter v. DuffyCourt of Appeals for the Third Circuit · 1923
- Pfleghar Hardware Specialty Co. v. BlairCourt of Appeals for the Second Circuit · 1929
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Central Trust Co. v. United StatesUnited States Court of Claims · 1962
- Frank v. CommissionerUnited States Tax Court · 1970
- Brooks v. WillcutsCourt of Appeals for the Eighth Circuit · 1935
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
- Rogers v. HelveringCourt of Appeals for the Second Circuit · 1939
15 more not listed; retrieve them via the Exa API.