Legal Opinion
Deshler Hotel Co. v. Busey
District Court, S.D. Ohio
Decided January 14, 1941No. 3823PublishedCited by 13 opinions
1Opinion of the Court
UNDERWOOD, District Judge.
The parties hereto having waived a jury trial, this cause was tried to the court upon an agreed statement of facts which the court adopts and includes among its own findings of facts.
Briefly, the facts niay be stated as follows : the Deshler Hotel Company, plaintiff herein, commenced this action against the defendant to recover a penalty assess ment with interest thereon, covering the period from August, 1934, to and including January, 1937, levied under Section 1114 (d) of the Revenue Act' of 1926, 26 U.S.C.A. Int.Rev.Acts, page 325, for failure to collect the taxes…
2Cases cited9 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Iselin v. United StatesSupreme Court of the United States · 1926
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
- Jones v. FoxDistrict Court, D. Maryland · 1958
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
8 more not listed; retrieve them via the Exa API.