Legal Opinion

Cooke v. Glenn

District Court, W.D. Kentucky

Decided June 17, 1948No. 1225, 1226PublishedCited by 2 opinions

1Opinion of the Court

SHELBOURNE, District Judge.

The two cases above cited, were filed in this Court, No. 1225 by V. V. Cooke and No. 1226 by Almond Cooke, both against Seldon R. Glenn, as Collector of Internal Revenue for the District of Kentucky.

V. V. Cooke seeks to recover $53,720.25, exclusive of interest and Almond Cooke seeks to recover $61,644.84, exclusive of interest.

The sums sought to be recovered represent the deficiency assessment against the plaintiffs for the calendar years 1939, 1940 and 1941. The suits were filed November 1, 1946 and the principal question in each case is whether plaintiff’s wife…

2Cases cited13 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gregory v. HelveringSupreme Court of the United States · 1935
  3. Commissioner v. TowerSupreme Court of the United States · 1946
  4. Commissioner v. HeiningerSupreme Court of the United States · 1943
  5. Minnesota v. BlasiusSupreme Court of the United States · 1933

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

3Cited by2 opinions

  1. Roughan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
  2. Glenn v. CookeCourt of Appeals for the Sixth Circuit · 1949

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