Legal Opinion
Henry H. Bender and Myrtle Bender v. United States
Court of Appeals for the Sixth Circuit
Decided September 28, 1967No. 17206_1PublishedCited by 5 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
This is an appeal by the United States of America from a District Court judgment iiP favor of the plaintiffs for a refund of taxes and deficiency interest paid under protest in 1959, 1960, and 1961 in the sum of $7,425.77.
The taxpayer-plaintiffs in this case owned an 80% interest in five lots in Toledo, Ohio, which had been leased to the Kroger Company for a grocery operation. When the time approached for renewal, Kroger notified the lessors that additional parking was essential for renewal of the lease. Thereupon the lessors negotiated through a real estate broker for…
2Cases cited16 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Lynchburg Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1953
- Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
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3Cited by5 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- H. Douglas Wilson, and Roberta D. Wilson v. United StatesCourt of Appeals for the Sixth Circuit · 1978
- Fillmore Gardens Shopping Center, Inc. v. United StatesDistrict Court, E.D. Virginia · 1971
- Maguire/Thomas Ptnrs. Fifth & Grand v. Comm'rUnited States Tax Court · 2005
- Montgomery National Bank v. United StatesDistrict Court, E.D. Kentucky · 1971