Legal Opinion
J. D. Van Hooser & Co. v. Glenn
District Court, W.D. Kentucky
Decided February 18, 1943No. 439PublishedCited by 7 opinions
1Opinion of the Court
MILLER, District Judge.
J. D. Van Hooser & Company is a corporation organized under the laws of Delaware on June 14, 1934, with an authorized capital stock of $25,000, par value $100.00 per share. 144 shares' of capital stock were issued to J. D. Van Hooser; 3 shares to Mrs. J. D. Van Hooser (wife of J. D. Van Hooser), and 3 shares to L. W. Keller, an employee of the company. The ownership of the stock continued unchanged up to and including the entire year of 1936.
On March 15, 1937, the plaintiff filed its Income and Excess Profits Tax Return for the calendar year 1936, showing a tax due of…
2Cases cited7 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- William S. Gray & Co. v. United StatesUnited States Court of Claims · 1925
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- Wood & Ewer Co. v. HamDistrict Court, D. Maine · 1926
- S. W. Anderson Co. v. GlennDistrict Court, W.D. Kentucky · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Roth Office Equipment Co. v. GallagherCourt of Appeals for the Sixth Circuit · 1949
- R. H. Oswald Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- T. P. Taylor & Co. v. GlennDistrict Court, W.D. Kentucky · 1945
- Foos v. Comm'rUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.