Legal Opinion

Ethel A. Doll v. Seldon R. Glenn

Court of Appeals for the Sixth Circuit

Decided March 28, 1956No. 12544_1PublishedCited by 42 opinions

1Opinion of the Court

MILLER, Circuit Judge.

The appellant, Ethel A. Doll, sought by this action to recover $6,748.38 which she paid to the appellee as Collector of Internal Revenue on a jeopardy assessment of income taxes for the calendar year 1949. The District Judge heard the case without a jury, made findings of fact and dismissed the complaint, from which ruling this appeal was taken.

The appellant was not engaged in business. Her husband, H. A. Doll, was in the lumber business in Louisville, Kentucky, operating under the name of Doll Lumber Company. In an investigation of Mr. Doll’s income tax liability,…

2Cases cited14 opinions

  1. Burnet v. HoustonSupreme Court of the United States · 1931
  2. Reinecke v. SpaldingSupreme Court of the United States · 1930
  3. Helvering v. WoodSupreme Court of the United States · 1940
  4. Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
  5. Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943

9 more not listed; retrieve them via the Exa API.

3Cited by42 opinions

  1. Harper v. CommissionerUnited States Tax Court · 1970
  2. Jay J. And Rose B. Armes v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
  3. Vincent Marcello, Sadie Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  4. Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
  5. Constance M. Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965

37 more not listed; retrieve them via the Exa API.

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