Legal Opinion
Glenn v. Penn
Court of Appeals for the Sixth Circuit
Decided January 3, 1958No. 13230PublishedCited by 11 opinions
1Per curiam
Appellees, who were growers of tobacco in Kentucky, paid income tax deficiencies assessed against them for the fiscal years ending the last day of February 1947 and 1948 and, after failing to obtain refunds claimed by them, brought this action in the District Court to recover the amounts claimed. The case was heard by a jury.
Most of the facts are not in dispute. Appellees delivered tobacco to a warehouse company for sale at auction in accordance with the usual custom of the trade. Following the sale, the warehouse company would deduct certain expenses and its commission and pay the net…
2Cases cited7 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Commissioner of Internal Revenue v. OatesCourt of Appeals for the Seventh Circuit · 1953
- Veit v. CommissionerUnited States Tax Court · 1947
- Amend v. CommissionerUnited States Tax Court · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Cowden v. CommissionerCourt of Appeals for the Fifth Circuit · 1961
- John E. Reed v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
- Schniers v. CommissionerUnited States Tax Court · 1977
- George W. Drysdale and Jeannette Drysdale v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Goldsmith v. United StatesUnited States Court of Claims · 1978
6 more not listed; retrieve them via the Exa API.