Legal Opinion
United States v. Hoffman
Court of Appeals for the Eighth Circuit
Decided September 26, 1932No. 9409PublishedCited by 5 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The appellees are the trustees of the Kansas City Flour Mills Company, a dissolved corporation, which will be referred to herein as the taxpayer. They brought suit to recover from the United States $10,000 on account of an alleged overpayment by the taxpayer of corporate income taxes for the *295fiscal year ended May 31, 1923. The cane was tried by the court without a jury, and resulted in a judgment for the appellees. See 52 F.(2d) 269. The government lias appealed. Since the facts admitted and stipulated constitute the findings of fact, the effect. of the appeal is to…
2Cases cited7 opinions
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- American Paper Exports, Inc. v. BowersCourt of Appeals for the Second Circuit · 1931
- American-Hawaiian S. S. Co. v. United StatesUnited States Court of Claims · 1931
- National Slag Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
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3Cited by5 opinions
- Olivier Company v. PattersonDistrict Court, N.D. Alabama · 1957
- Commissioner v. Riley Stoker Corp.Court of Appeals for the First Circuit · 1933
- Palomas Land & Cattle Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1937
- Morgan's, Inc. v. CommissionerCourt of Appeals for the First Circuit · 1933
- Simmons v. Firestone Tire & Rubber Co.District Court, W.D. Tennessee · 1990