Legal Opinion
Glenn v. Oertel Co.
Court of Appeals for the Sixth Circuit
Decided June 8, 1938No. 7388PublishedCited by 13 opinions
1Opinion of the Court
HTCKS, Circuit Judge.
The issue here depends upon a construction of certain language found in Sec. 215 (f) of the National Industrial Recovery Act, 48 Stat. 195, 207, 208. It arose out of an action at law brought by appellee against appellant to recover an alleged overpayment of income and excess profits taxes for the year 1933. Following the practice in Kentucky, appellant filed a general demurrer to the petition, which was overruled. Appellant declined to plead further and judgment was rendered upon the claim.
The petition alleged that on July 13, 1933, pursuant to the provisions of Sec. 215…
2Cases cited4 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Lucas v. Sterling Oil & Gas Co.Court of Appeals for the Sixth Circuit · 1933
- William B. Scaife & Sons Co. v. DriscollCourt of Appeals for the Third Circuit · 1937
- Marsh v. Preferred Acc. Ins.Court of Appeals for the Sixth Circuit · 1937
3Cited by13 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Denman Tire & Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Gentsch v. Goodyear Tire & Rubber Co.Court of Appeals for the Sixth Circuit · 1945
- United States v. Lederer Terminal Warehouse Co.Court of Appeals for the Sixth Circuit · 1943
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