Belknap v. United States
District Court, W.D. Kentucky
1Opinion of the Court
BROOKS, Chief Judge.
FINDINGS OF FACT AND CONCLUSIONS OF LAW
This matter having come on for trial before the Court on May 2, 1967 and the Court, having heard the evidence and considered the pleadings, stipulation and authorities submitted by the parties, finds the facts and states the conclusions of law as follows:
1. All of the jurisdictional prerequisites have been met and the Court has jurisdiction of the parties and of this action.
2. The Kentucky Trust Company is the duly appointed, qualified and acting executor of the Estate of William B. Belknap, Deceased.
3. The limestone in question was a…
2Cases cited8 opinions
- Crowell Land and Mineral Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Arthur S. Barker and Alberta C. Barker v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Louis L. Gowans and Helen T. Gowans, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Charles A. Linehan v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1961
- United States v. Paul White and Anna Lee WhiteCourt of Appeals for the Tenth Circuit · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hair v. CommissionerCourt of Appeals for the Ninth Circuit · 1968
- Edith M. Belknap and Kentucky Trust Company, of the Estate of William B. Belknap, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Melvin L. Hair and Esther Hair, His Wife v. Commissioner of Internal Revenue, Richard E. Hair and Naomi L. Hair, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968