Legal Opinion
Gossmann v. Glenn
District Court, W.D. Kentucky
Decided June 20, 1950No. Civ. No. 1826PublishedCited by 1 opinion
1Opinion of the Court
SHELBOURNE, District Judge.
Findings of Fact
Upon the evidence adduced by the parties in the trial of this case to the Court on June 6, 1950, and the pleadings in the case, the Court makes the following findings of fact:
I. The transferor-corporation, Model Farms Dairy, a Kentucky corporation, timely filed its income and excess-profits tax returns for the last period of its life, January 1 to June 30, 1944, and claimed therein as a deduction $5,986.72, which it paid to the Kentucky Unemployment Compensation Commission on June 2, 1944.
II. At a meeting of the stockholders of Model Farms Dairy held…
2Cases cited3 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Small v. CommissionerUnited States Board of Tax Appeals · 1933
- Colston v. BurnetDistrict Court, District of Columbia · 1932
3Cited by1 opinion
- Anne K. Gossmann, Transferee of Model Farms Dairy v. Seldon R. Glenn, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951