Legal Opinion
Hill v. Reynolds
District Court, D. Minnesota
Decided January 26, 1948No. Civ. Nos. 624, 1198, 1199PublishedCited by 3 opinions
1Opinion of the Court
DONOVAN, District Judge.
Plaintiffs, as trustees under an agreement of trust hereinafter described, brought three actions for the recovery of capital stock, declared-value excess profits, and income taxes, and assert the taxes were erroneously and illegally assessed and collected by defendants.
Civil action No. 624 involves capital stock taxes for the years ending on June 30, 1936, 1937, 1938, 1939, 1940 and 1941. Civil action No. 1198 involves capital stock taxes for the years ending on June 30, 1942, 1943, 1944 and 1945. Civil action No. 1199 involves income taxes for the years 1938, 1939,…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hassett v. WelchSupreme Court of the United States · 1938
- Hecht v. MalleySupreme Court of the United States · 1924
- Wickwire v. ReineckeSupreme Court of the United States · 1927
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3Cited by3 opinions
- International Telephone & Telegraph Corp. v. AlexanderDistrict Court, D. Delaware · 1975
- Reynolds v. Hill United States v. Hill (Three Cases). Hill v. United StatesCourt of Appeals for the Eighth Circuit · 1950
- Howard v. United StatesUnited States Court of Claims · 1984