Legal Opinion
Gillmor v. Quinlivan
District Court, N.D. Ohio
Decided June 8, 1956No. Civ. No. 7124PublishedCited by 3 opinions
1Opinion of the Court
KLOEB, District Judge.
Plaintiffs, husband and wife, seek to recover the sum of $5,576.17, plus interest, representing income taxes paid upon a gain realized by them in 1951 from the sale of a garage building to the Paul M. Gillmor Company, a corporation whose stock was wholly owned by plaintiffs.
The facts in this case are set forth in a stipulation filed on February 20, 1956.
On February 20, 1956, defendant moved .to exclude paragraph 7 of the stipulations on the ground that the statements contained in such paragraph were irrelevant and immaterial to the issue in the case.
On March 19, 1956,…
2Cases cited4 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. HudsonSupreme Court of the United States · 1937
- Cooper v. United StatesSupreme Court of the United States · 1930
3Cited by3 opinions
- First National Bank in Dallas, of the Estate of George Pattullo, Deceased v. The United States. Lucile W. Pattullo v. The United StatesCourt of Appeals for the First Circuit · 1970
- Keniston v. Board of AssessorsMassachusetts Supreme Judicial Court · 1980
- Raymond and Lillie H. Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971