Legal Opinion
Robert Rogers, Inc. v. United States
United States Court of Claims
Decided December 5, 1950No. 49086PublishedCited by 4 opinions
1Opinion of the Court
WHITAKER, Judge.
Plaintiff sues for the refund of additional taxes assessed against it as the result of the disallowance of part of the compensation paid its manager in the year 1941.
Plaintiff is a brokerage company engaged in the sale of machine tool's. During the time in question it represented exclusively a number of manufacturers of machine tools within the territory embracing all of the States of Missouri, Oklahoma and Kansas, the southern half of Illinois, eastern Nebraska, and, for certain tools, the State of Colorado. Robert R. Stephens was the president and sole stockholder of…
2Cases cited3 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- William S. Gray & Co. v. United StatesUnited States Court of Claims · 1925
- Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1928
3Cited by4 opinions
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Trace v. United StatesUnited States Tax Court · 1955
- Robert Rogers, Inc. v. United StatesUnited States Court of Claims · 1950
- Trace v. United StatesUnited States Tax Court · 1955