Legal Opinion
Welp v. United States
District Court, N.D. Iowa
Decided March 10, 1952No. Civ. 492PublishedCited by 12 opinions
1Opinion of the Court
GRAVEN, District Judge.
This is an action -by the plaintiff for the recovery of federal income taxes and interest claimed to have been erroneously and illegally assessed and collected for the year of 1946. The plaintiff is a resident of the town of Bancroft, Iowa. The plaintiff, in 1923, commenced the operation of a produce station in Bancroft, Iowa. He has continued to operate such produce station up to the present time. From a comparatively small produce business, the business of the plaintiff has grown to one of considerable scope and magnitude. For a number of years he has operated a…
2Cases cited29 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Greene Motor Co. v. CommissionerUnited States Tax Court · 1945
- Ritter v. United StatesCourt of Appeals for the Third Circuit · 1928
24 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Pursell v. CommissionerUnited States Tax Court · 1962
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. SchuylerCourt of Appeals for the Second Circuit · 1952
- Welp v. United StatesCourt of Appeals for the Eighth Circuit · 1953
7 more not listed; retrieve them via the Exa API.