Legal Opinion
Levenson v. United States
District Court, N.D. Alabama
Decided December 11, 1957No. Civ. A. 8583, 8588, 8589, 8594PublishedCited by 15 opinions
1Opinion of the Court
LYNNE, Chief Judge.
Consolidated for purpose of trial only and, by agreement of the parties, tried to the court without the intervention of a jury, these four cases involve claims by each taxpayer 1 for a refund of income taxes for the year 1954. Common to each action is the mixed question of law and fact: Was Atomic Trailer Sales Agency, Inc., a collapsible corporation within the purview of Section 117(m) of the Revenue Act of 1939? 26 U.S.C.A. § 117 (m).
On June 19, 1953, E. Y. McMorries and H. A. Tillman, as partners doing business under the firm name of Continental Supply Company, entered…
2Cases cited17 opinions
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Wood v. CommissionerUnited States Tax Court · 1951
- Skidmore v. John J. Casale, Inc.Court of Appeals for the Second Circuit · 1947
- Commissioner of Internal Revenue v. CovingtonCourt of Appeals for the Fifth Circuit · 1941
- Fleming v. PostCourt of Appeals for the Second Circuit · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Paul E. Dorman and Wineta E. Dorman v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Commissioner of Internal Revenue v. James B. Kelley and Lena S. Kelley, and John Waltman and Doris WaltmanCourt of Appeals for the Fifth Circuit · 1961
- United States v. CollierDistrict Court, E.D. Michigan · 1973
- Kelley v. CommissionerUnited States Tax Court · 1959
10 more not listed; retrieve them via the Exa API.