Legal Opinion
Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United States
Court of Appeals for the Sixth Circuit
Decided September 26, 1958No. 13360-13362PublishedCited by 64 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The appellants, Bertrand W. Cohn, William R. Kent and Louise C. Kent, filed separate actions in the District Court against the United States of America for recovery of certain additional income taxes and interest thereon paid by them for the years 1942 through 1945, inclusive. The claims were based upon the alleged erroneous reduction by the Commissioner of Internal Revenue of certain depreciation deductions taken by the taxpayers in making their income tax returns for the years in question. Other claims on the part of the taxpayers were also made in the…
2Cases cited14 opinions
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Gulf, Colorado & Santa Fe Railway Co. v. MuseTexas Supreme Court · 1919
- Weir Long Leaf Lumber Co. v. CommissionerUnited States Tax Court · 1947
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
9 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- United States v. Bernard Jerry, and Edgar SaundersCourt of Appeals for the Third Circuit · 1973
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
59 more not listed; retrieve them via the Exa API.