Legal Opinion
Barber v. United States
District Court, D. Minnesota
Decided June 29, 1953No. Civ. Nos. 1247, 1248PublishedCited by 4 opinions
1Opinion of the Court
NORDBYE, Chief Judge.
These are companion cases brought by two partners for recovery of additional income taxes paid fór the calendar year 1946. The cases arose out of the same transaction and under the stipulation of facts in each case there is one issue common to both cases which will dispose of them.
The partners are retired mining company executives who conduct a mining supply and equipment business at Hibbing, Minnesota. On May 3,1946, the partners obtained from the Niles Land Company for a sufficient consideration an option, effective May 14, 1946, to buy certain mineral land for…
2Cases cited1 opinion
- Butler v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by4 opinions
- Max H. Barber v. United States of America, William L. Taylor v. United StatesCourt of Appeals for the Eighth Circuit · 1954
- Louis D. Blick and Anne Blick v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Chemetron Corporation, a Delaware Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Miller v. CommissionerUnited States Tax Court · 1960