Legal Opinion
Duncan v. United States
District Court, W.D. Kentucky
Decided June 7, 1941No. 1973PublishedCited by 4 opinions
1Opinion of the Court
SWINFORD, District Judge.
The facts in this case are somewhat involved but a recitation of them in more or less detail is important to a proper understanding of the conclusions I have reached.
The taxpayer filed an income tax return 'for the taxable year of 1929. It was thereafter determined by the Commissioner of Internal Revenue that a deficiency tax was due. No appeal was taken by the taxpayer from this decision and in August, 1931, the deficiency in the amount of $4,064 was assessed.
The deficiency assessment arose by reason of the fact that the taxpayer was the owner of certain shares of…
2Cases cited5 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Cherry v. HowellCourt of Appeals for the Second Circuit · 1933
- Baltimore Trust Co. v. Norton Coal Mining Co.District Court, W.D. Kentucky · 1939
- Commissioner of Internal Revenue v. PalmerCourt of Appeals for the First Circuit · 1937
3Cited by4 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Ross Packing Co. v. United StatesDistrict Court, E.D. Washington · 1942
- Aviation Corporation v. United StatesUnited States Court of Claims · 1942
- Krueger v. CommissionerUnited States Tax Court · 1967