Legal Opinion
Kaiser v. Glenn
District Court, W.D. Kentucky
Decided July 18, 1953No. Civ. 2314, 2315, 2430PublishedCited by 6 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
The three actions, above styled and numbered, were consolidated for trial and heard together.
They each involved a cáse against Seldon R. Glenn, former Collector of Internal Revenue in Kentucky, to recover income tax assessments made by the Commissioner of Internal Revenue, which assessments were paid by the plaintiffs and appropriate claims for refund refused by the Commissioner.
Each and all of the plaintiffs were members of a partnership trading and doing business under the firm name Kentucky Independent Distillations.
Plaintiff Ruth M. Kaiser seeks to recover…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
- Hatch's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Thornley v. Commissioners of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Fifth Circuit · 1949
- Commissioner of Internal Revenue v. LehmanCourt of Appeals for the Second Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kaiser v. GlennCourt of Appeals for the Sixth Circuit · 1954
- Sugar v. State ex rel. Collector of RevenueSupreme Court of Louisiana · 1962
- Dahlen v. CommissionerUnited States Tax Court · 1955
- Dahlen v. CommissionerUnited States Tax Court · 1955
- Dahlen v. CommissionerUnited States Tax Court · 1955
1 more not listed; retrieve them via the Exa API.