Legal Opinion
Koch v. United States
Court of Appeals for the Tenth Circuit
Decided November 8, 1943No. 2733-2735PublishedCited by 30 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Koch, Perdew, and Winkler 1 each filed claims for refund of additional income taxes and interest paid for the year 1935. The claims were denied. The claimants brought separate suits to recover on their respective claims. The suits were consolidated below. A single judgment was entered dismissing the complaints.
On December 17, 1931, the claimants owned all of the issued and outstanding capital stock of the Oil Brokerage & Investment Company, 2 a Kansas corporation. On that date, the Investment Company was dissolved and its entire assets of the value of $493,590.84 were…
2Cases cited8 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Curran v. ArkansasSupreme Court of the United States · 1853
- Mumma v. Potomac Co.Supreme Court of the United States · 1834
- Railroad Co. v. HowardSupreme Court of the United States · 1869
- McWilliams v. Excelsior Coal Co.Court of Appeals for the Eighth Circuit · 1924
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- In Re Mortgageamerica Corporation, Debtor. The American National Bank of Austin v. Mortgageamerica CorporationCourt of Appeals for the Fifth Circuit · 1983
- Hunter v. Fort Worth Capital Corp.Texas Supreme Court · 1981
- Marsh v. RosenbloomCourt of Appeals for the Second Circuit · 2007
- Blankenship v. Demmler Manufacturing Co.Appellate Court of Illinois · 1980
- Cruz v. Ramírez de ArellanoSupreme Court of Puerto Rico · 1954
25 more not listed; retrieve them via the Exa API.