Legal Opinion
Buhl v. Kavanagh
Court of Appeals for the Sixth Circuit
Decided March 14, 1941No. 8800PublishedCited by 27 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Appellant, Lydia Mendelssohn Buhl, appeals from a judgment dismissing her petition against appellee, Giles Kavanagh, Collector of Internal Revenue, for refund of income taxes which she claims to have overpaid for the calendar years 1931 to and including 1935, in the aggregate sum of $78,673.93.
The applicable statutes are Revenue Act of 1928, ch. 852, 45 Stat. 791, Sec. 166, 26 U.S.C.A. Int.Rev.Acts, page 407, which provides that where the grantor of a trust has at any time during the taxable year, either alone or in conjunction with any person not a beneficiary of the…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. PhellisSupreme Court of the United States · 1921
- Stone v. WhiteSupreme Court of the United States · 1937
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- DeGanay v. LedererSupreme Court of the United States · 1919
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Johnson v. CommissionerUnited States Tax Court · 1997
- COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.Court of Appeals for the Third Circuit · 1943
- MacManus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
22 more not listed; retrieve them via the Exa API.