Legal Opinion
The Paramount Finance Company v. The United States. Edward T. Kirtz and Rosalyn S. Kirtz v. The United States
United States Court of Claims
Decided June 6, 1962No. 2-59, 3-59PublishedCited by 32 opinions
1Opinion of the Court
LARAMORE, Judge.
This suit arises from the determination of a deficiency in plaintiffs’ income taxes assessed and collected by the Internal Revenue Service. The plaintiffs in this action are Edward T. Kirtz and Rosalyn S. Kirtz (hereinafter referred to as Kirtz), and the Paramount Finance Company (heréinafter referred to as Paramount).
At all times material Kirtz was an insurance agent duly licensed by the Ohio Superintendent of Insurance and engaged in the business of writing life insurance. Kirtz and his wife filed a timely joint Federal income tax return on the cash basis for the calendar…
2Cases cited4 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Hoover Motor Express Co. v. United StatesSupreme Court of the United States · 1958
- Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
3Cited by32 opinions
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
- V. H. Monette & Co. v. CommissionerUnited States Tax Court · 1965
- Frederick Steel Co. v. CommissionerUnited States Tax Court · 1964
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