Kales v. Woodworth
District Court, E.D. Michigan
1Opinion of the Court
SIMONS, District Judge.
This is a suit brought to recover income taxes paid under protest. Special findings of fact have been made upon request of counsel, and it is sufficient for the purpose of this opinion to briefly summarize them.
The plaintiff was from 1916 to 1919 a stockholder in the Ford Motor Company, a Michigan corporation. The taxes assessed against her by the government, paid under protest, and now sought to be recovered, arise out of two cash dividends paid, to the plaintiff by the company. The first dividend was the plaintiff’s distributive share of the so-called “Dodge”…
2Cases cited6 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Edwards v. DouglasSupreme Court of the United States · 1925
- Dodge v. Ford Motor Co.Michigan Supreme Court · 1919
- Routzahn v. MasonCourt of Appeals for the Sixth Circuit · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Williams v. Green Bay & Western RailroadSupreme Court of the United States · 1946
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Kales v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Burnet v. North American Oil ConsolidatedCourt of Appeals for the Ninth Circuit · 1931
- People v. SugiyamaSuperior Court of Guam · 2012