Legal Opinion
United States v. Lawrence G. Empey
Court of Appeals for the Tenth Circuit
Decided January 7, 1969No. 9814PublishedCited by 40 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge.
Empey brought this action to recover a refund of federal income taxes paid for the year ending December 31, 1965. From a judgment for Empey, the United States has appealed.
The material facts are not in dispute.
On December 29, 1961, a corporation was created, pursuant to the general corporation laws of Colorado, 1 under the name Drexler, Wald, Sobol and Coffee Professional Company, 2 to carry on the practice of law.
Rule 265 of the Colorado Rules of Civil Procedure, effective December 5, 1961, (Colo.R.Civ.P. 265, 1965 Perm. Cum.Supp. to Colo.Rev.Stat.Ann.1963,…
2Cases cited12 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- O'NEILL v. United StatesDistrict Court, N.D. Ohio · 1968
- Helvering v. Sabine Transportation Co.Supreme Court of the United States · 1943
7 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Marilyn Wheeler v. Main HurdmanCourt of Appeals for the Tenth Circuit · 1987
- Roubik v. CommissionerUnited States Tax Court · 1969
- Dolese v. United StatesCourt of Appeals for the Tenth Circuit · 1979
- Hugh A. O'Neill and Elizabeth O'Neill v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Howard A. Kurzner and C. A. Kurzner v. United StatesCourt of Appeals for the Fifth Circuit · 1969
35 more not listed; retrieve them via the Exa API.