Legal Opinion
Roy C. Demmon and Mary Scofield Demmon (Husband and Wife) and Mary Scofield Demmon, Trustee U 19-1-48 v. The United States of America
Court of Appeals for the Seventh Circuit
Decided August 7, 1963No. 14091PublishedCited by 14 opinions
1Opinion of the Court
GRANT, District Judge.
This is an appeal from a judgment of the District Court dismissing the taxpayers’ suits for refund of income taxes for the years 1949 through 1955.
Schofield Land Trust owned and operated a Cleveland, Ohio, office building. The Land Trust Agreement required the Trustee to keep certain records and to distribute to the beneficiaries the annual income remaining, after setting aside, each year, reserves required for depreciation, mortgage amortization and income taxes. Both monthly and annual statements were made to Land Trust Certificate Holders, including the plaintiffs,…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- Hadden v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Helvering v. Alworth TrustCourt of Appeals for the Eighth Circuit · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Mazzocchi Bus Co. v. CommissionerCourt of Appeals for the Third Circuit · 1994
- Mazzocchi Bus Co. v. CommissionerUnited States Tax Court · 1993
- Webb v. CommissionerUnited States Tax Court · 1977
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
9 more not listed; retrieve them via the Exa API.