Legal Opinion
Woodworth v. Kales
Court of Appeals for the Sixth Circuit
Decided May 10, 1928No. 5052PublishedCited by 47 opinions
1Opinion of the Court
DENISON, Circuit Judge.
The court below directed a verdict in favor of the plaintiff, Mrs. Kales, in her suit against the collector to recover that part of her income tax for 1919 which she had paid under protest. The critical question — one of fact— was as to the fair value on March 1, 1913, of certain Ford Motor Company stock which Mrs. Kales had then owned, and which she sold in 1919. The trial court thought each one of three grounds to be sufficient to support the directed verdict. They were: (1) That, upon a fixing of this value by the commissioner and a sale by Mrs. Kales in reliance on…
2Cases cited11 opinions
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Johnson v. TowsleySupreme Court of the United States · 1871
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- United States v. KaufmanSupreme Court of the United States · 1878
- Yano v. Stott Briquet Co.Wisconsin Supreme Court · 1924
6 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Fruehauf Trailer Co. v. CommissionerUnited States Tax Court · 1964
42 more not listed; retrieve them via the Exa API.