Legal Opinion
Kentucky Rock Asphalt Co. v. Helburn
District Court, W.D. Kentucky
Decided August 28, 1937No. 1813PublishedCited by 9 opinions
1Opinion of the Court
HAMILTON, District Judge.
This is an action by the Kentucky Rock Asphalt Company against E. S. Helburn, former collector of internal revenue for the District of Kentucky, seeking to recover from him $24,000 income taxes and $2,746.51 interest thereon, collected pursuant to an assessment by the Commissioner of Internal Revenue made on an audit and review of the plaintiff’s income tax return for the calendar year 1930.
The plaintiff timely filed its income tax return for the calendar year 1930 and deducted from gross income $200,000 bad debt, a sum alleged to be on deposit to the credit of the…
2Cases cited5 opinions
- Sturm v. BokerSupreme Court of the United States · 1893
- Delaware County Commissioners v. Diebold Safe & Lock Co.Supreme Court of the United States · 1890
- Combs v. HodgeSupreme Court of the United States · 1859
- Fidelity & Deposit Co. v. RedfieldCourt of Appeals for the Ninth Circuit · 1925
- Creal v. GallupCourt of Appeals for the Fifth Circuit · 1916
3Cited by9 opinions
- Hamlen v. WelchCourt of Appeals for the First Circuit · 1940
- Harvey Gene Fowler v. United States of America, (Two Cases). Haskell D. Scott v. United States of America, (Two Cases)Court of Appeals for the Tenth Circuit · 1956
- Giannone v. United States Steel Corp.Court of Appeals for the Third Circuit · 1956
- Fuller v. King (Two Cases)Court of Appeals for the Sixth Circuit · 1953
- Kentucky Rock Asphalt Co. v. HelburnCourt of Appeals for the Sixth Circuit · 1940
4 more not listed; retrieve them via the Exa API.