Legal Opinion
Perma-Rock Products, Inc. v. United States
District Court, D. Maryland
Decided September 28, 1973No. Civ. 21408-K, 21409-K, and 70-403-KPublishedCited by 6 opinions
1Opinion of the Court
FRANK A. KAUFMAN, District Judge.
In these three cases, Perma-Rock Products, Inc. (“Perma-Rock”), Jack 0. Chertkof (“Jack”) and Sophie Chertkof (the two Chertkofs are sometimes hereinafter referred to as “the Chertkofs”) seek the refund of federal income taxes under 28 U.S.C. § 1346(a)(1). Certain of the issues originally posed in these cases are not discussed herein as they have been otherwise determined or handled. 1
The Chertkofs contend in these cases that the Internal Revenue Service (IRS) erroneously treated (1) in 1964 a $2000 payment to Jack by Perma-Rock as a dividend rather than an…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
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3Cited by6 opinions
- Chertkof v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Jack O. Chertkof and Sophie Chertkof v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
- Chertkof v. CommissionerUnited States Tax Court · 1976
- Chertkof v. CommissionerUnited States Tax Court · 1976
- Frazier v. CommissionerUnited States Tax Court · 1994
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