Legal Opinion
Kasper v. Baron
Court of Appeals for the Eighth Circuit
Decided November 17, 1953No. 14793PublishedCited by 10 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is a tax case involving a husband and wife partnership problem. This is the second time it has come to this court. The plaintiff, William Baron, the husband, alleged that claims for overpayments of income taxes by him for the fiscal years January 31, 1944, 1945, and 1946, had been filed as required by § 3772, Internal Revenue Code, 26 U.S.C.A. § 3772, and that six months had elapsed but that no decision had been rendered thereon. The court sustained a motion for summary judgment for plaintiff and upon appeal the judgment was reversed by this court in Kas-per v.…
2Cases cited5 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- ætna Life Ins. Co. v. KeplerCourt of Appeals for the Eighth Circuit · 1941
- Kasper v. BaronCourt of Appeals for the Eighth Circuit · 1951
3Cited by10 opinions
- The Farmers Bank of Clinton, Missouri v. Vance Julian, Trustee in Bankruptcy of Roby C. Woody, D/B/A Woody Motorcompany, BankruptCourt of Appeals for the Eighth Circuit · 1967
- United Properties Incorporated, and Hans Bodsgard v. Emporium Department Stores, Inc., Debtor, and Its Creditors CommitteeCourt of Appeals for the Eighth Circuit · 1967
- Maple Island Farm, Inc. v. BitterlingCourt of Appeals for the Eighth Circuit · 1954
- C. C. Gunn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Magidson v. Duggan (Two Cases)Court of Appeals for the Eighth Circuit · 1954
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