Legal Opinion

James A. Kilgroe, Transferee (Of Kip Corporation) v. United States

Court of Appeals for the Tenth Circuit

Decided November 30, 1981No. 80-2016PublishedCited by 6 opinions

1Opinion of the Court

McKAY, Circuit Judge.

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Cir. R. 10(e). The cause is therefore ordered submitted without oral argument.

On March 20, 1978, taxpayer James A. Kilgroe filed a complaint for a refund in the United States District Court for the District of Colorado. He sought to recover $58,211 in income taxes and $12,967.81 in interest and penalties assessed for the tax year 1973 against his…

2Cases cited6 opinions

  1. Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
  2. Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
  3. Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
  4. Commissioner of Internal Revenue v. Indiana Broadcasting CorporationCourt of Appeals for the Seventh Circuit · 1965
  5. G. W. Van Keppel Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961

1 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. United States v. HemmeSupreme Court of the United States · 1986
  2. Spencer v. CommissionerUnited States Tax Court · 1998
  3. Phyllis A. Woodall and Jeannie S. Coutta v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
  4. Woodall v. CommissionerUnited States Tax Court · 1991
  5. Bill L. and Patricia M. Spencer v. CommissionerUnited States Tax Court · 1998

1 more not listed; retrieve them via the Exa API.

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