Legal Opinion
Motter v. Patterson
Court of Appeals for the Tenth Circuit
Decided December 18, 1933No. 705PublishedCited by 10 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
A tax of $108,261.01 was levied against F. H. Patterson as transferee of Fredonia Portland Cement Company, a New Jersey corporation, under section 280 of the Revenue Act of 1926 (26 USCA § 1069 and note), He paid it under protest and applied for its refund. The application was denied. He instituted this action to recover the sum thus exacted and to review the determination of the Commissioner in refusing to allow as a deduction certain losses asserted to have re-suited from the salo of capital stock of Rea-Patterson Milling Company. Patterson died pending appeal, and…
2Cases cited12 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
- Commissioner of Internal Revenue v. MooreCourt of Appeals for the Tenth Circuit · 1931
- Pittsburgh Hotels Co. v. CommissionerCourt of Appeals for the Third Circuit · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Broderick, Collector of Internal Revenue v. NealeCourt of Appeals for the Tenth Circuit · 1953
- United States Potash Co. v. McNuttCourt of Appeals for the Tenth Circuit · 1934
- Western MacHinery Company, a Corporation v. Consolidated Uranium Mines, Inc., a CorporationCourt of Appeals for the Tenth Circuit · 1957
- Commissioner of Int. Rev. v. Southern Bell Tel. & Tel. Co.Court of Appeals for the Sixth Circuit · 1939
- Cherry v. United StatesDistrict Court, C.D. California · 1967
5 more not listed; retrieve them via the Exa API.