Legal Opinion
Haberkorn v. United States
Court of Appeals for the Sixth Circuit
Decided March 28, 1949No. 10734PublishedCited by 18 opinions
1Opinion of the Court
MILLER, Circuit Judge.
Appellants, C. Henry Haberkorn, III, and Hendrieka B. Haberkorn, his wife, brought this action in the District Court to recover $2,970.51 which they claim has been illegally collected from them as income taxes for the year 1942. The District Court dismissed the action.
Haberkorn, during 1942 and 1943, was an employee of Haberkorn-Barry Company, a Michigan corporation engaged in the general contracting business in Detroit. The corporation kept its books on an accrual basis. Haberkorn’s compensation for 1942 was fixed by resolution of the Board of Directors at a salary of…
2Cases cited21 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Heiner v. MellonSupreme Court of the United States · 1938
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. LewisSupreme Court of the United States · 1951
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Frelbro Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- United States v. Lesoine United States v. MarcusCourt of Appeals for the Ninth Circuit · 1953
- United States v. Ruben Simon, United States of America v. Meyer Simon, United States of America v. Morris SimonCourt of Appeals for the Sixth Circuit · 1960
13 more not listed; retrieve them via the Exa API.