Legal Opinion
Apt v. Birmingham
District Court, N.D. Iowa
Decided March 25, 1950No. Civ. 424PublishedCited by 35 opinions
1Opinion of the Court
GRAVEN, District Judge.
An action by the plaintiff for the recovery of federal income taxes claimed to have been erroneously and illegally assessed 'and collected for the year 1944. Apt Motors, Inc.,- was an Iowa corporation which on September 23,- Í944, was operating, and 'for some time prior thereto had operated, a Ford automobile agency in the city of Fort Dodge, Iowa. On September 23, 1944, there were 150 shares of the capital stock of that corporation outstanding. Pri- or to that date all of the capital stock of that corporation was owned by the plaintiff, Elmer E. Apt. On September 23,…
2Cases cited225 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Eisner v. MacOmberSupreme Court of the United States · 1920
220 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Bethilda Betty Phillips, Widow and Personal Representative of Walter Phillips, Deceased v. Amoco Trinidad Oil Company, and Santa Fe Drilling CompanyCourt of Appeals for the Ninth Circuit · 1980
- Lawrence B. Sheppard and Charlotte N. Sheppard v. The United StatesUnited States Court of Claims · 1966
- Edwin W. Hudspeth and Maxine G. Hudspeth v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Walter R. Carrington and Ada Raye Carrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
30 more not listed; retrieve them via the Exa API.