Legal Opinion
Schram v. United States
Court of Appeals for the Sixth Circuit
Decided March 4, 1941No. 8362PublishedCited by 43 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Suit by Schram, receiver of First National Bank-Detroit, for alleged overpayment of income taxes by Peoples Wayne County Bank in the sum of $88,940.20 for the taxable period from February 16 to December 31, 1928, and $11,538.38 for the taxable year 1929.
The case was tried without a jury upon undisputed and stipulated facts and resulted in a judgment for the defendant. Hence this appeal.
On February 15, 1928, the Peoples State Bank and the Wayne County & Home Savings Bank were consolidated to form the Peoples Wayne County Bank, the taxpayer, which later became absorbed into…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
4 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Casey v. CommissionerUnited States Tax Court · 1962
- Sandor v. CommissionerUnited States Tax Court · 1974
- Baird v. CommissionerUnited States Tax Court · 1977
- Resnik v. CommissionerUnited States Tax Court · 1976
38 more not listed; retrieve them via the Exa API.