Legal Opinion
Denman v. Squire
Court of Appeals for the Sixth Circuit
Decided May 6, 1940No. Nos. 8080, 8081PublishedCited by 24 opinions
1Opinion of the Court
HICKS, Circuit Judge.
The Commerce Guardian Trust & Savings Bank of Toledo, Ohio, filed its income tax return for 1929 and reported a net income of $270,240.49 and a tax of $29,-726.45. It filed its return for 1930 and reported a net income of $39,506.67 and a tax of $4,740.86. Squire, as Superintendent of Banks in charge of the liquidation of the Bank, filed a refund claim for $20,547.46 for taxes paid by the Bank for 1929 and later filed a similar claim for the entire tax paid for 1930.
The refund claims asserted that the Bank during each year was a dealer in securities and was therefore…
2Cases cited3 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
3Cited by24 opinions
- In Re O.J. OSBORN and Roma Lou Osborn, Debtors. O.J. OSBORN and Roma Lou Osborn, Appellants, v. DURANT BANK & TRUST COMPANY, AppelleeCourt of Appeals for the Tenth Circuit · 1994
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Zeeman v. United StatesDistrict Court, S.D. New York · 1967
- Pepenella v. Life Insurance Co. of Georgia (In Re Pepenella)District Court, M.D. Florida · 1988
- Community National Bank & Trust Co. of New York v. Persky (In Re Persky)United States Bankruptcy Court, E.D. New York · 1991
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