Legal Opinion
United States v. Brown
Court of Appeals for the Sixth Circuit
Decided December 15, 1936No. 7074PublishedCited by 21 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
Appeal from a decree dismissing a bill in equity filed March 1, 1926, against the taxpayers as transferees of the assets of The Big Spring Distilling Company. The bill alleged that the taxpayers received the assets of the corporation and held them charged with a trust in favor of the Government for the amount of certain unpaid income taxes assessed against the corporation for the taxable years 1918, 1919, 1920 and 1921.
On March 1, 1922, The Big Spring Distilling Company was dissolved and after its affairs were liquidated, its assets were distributed among its…
2Cases cited4 opinions
- William W. Bierce, Ltd. v. HutchinsSupreme Court of the United States · 1907
- United States v. Oregon Lumber Co.Supreme Court of the United States · 1922
- Robb v. VosSupreme Court of the United States · 1894
- T. W. Warner Co. v. United StatesUnited States Court of Claims · 1936
3Cited by21 opinions
- Stein v. CommissionerUnited States Tax Court · 1962
- Underwood v. CommissionerUnited States Tax Court · 1975
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- United States Fidelity & Guaranty Co. v. State Board of EqualizationCalifornia Supreme Court · 1956
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