Legal Opinion
Larkin v. United States
Court of Appeals for the Eighth Circuit
Decided August 15, 1935No. 10189PublishedCited by 21 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is an appeal in a consolidated cause from judgments entered for defendant after demurrers to complaints of plaintiffs had been sustained.
The actions were brought by the appellants, respectively (hereafter called taxpayers), to recover refunds of income tax payments made for the tax year 1927.
The actions were consolidated pursuant to the provisions of section 734, title 28 USCA.
The complaints alleged the following facts: The taxpayers were in 1920, and for many years prior thereto had been, employees of the Manchester Biscuit Company, a corporation in Sioux Falls, S.…
2Cases cited24 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Brewster v. GageSupreme Court of the United States · 1930
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Cox v. HartSupreme Court of the United States · 1923
- Hellmich v. HellmanSupreme Court of the United States · 1928
19 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Descartes v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1950
- Commissioner of Internal Revenue v. FarrenCourt of Appeals for the Tenth Circuit · 1936
- Alstores Realty Corp. v. CommissionerUnited States Tax Court · 1966
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Greenwood Packing Plant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
16 more not listed; retrieve them via the Exa API.