Legal Opinion

White v. Brodrick

District Court, D. Kansas

Decided March 6, 1952No. Civ. W-161PublishedCited by 18 opinions

1Opinion of the Court

PIILL, District Judge.

Findings of Fact

1. The plaintiff is a farmer residing at Kingsdown, Kansas, and his principal place of business is at Kingsdown, Kansas.

2. On July 9, 1942, defendant was duly appointed Collector of Internal Revenue for the Collection District of Kansas, and at all times hereinafter mentioned held and still holds said office of Collector.

3. At all times here pertinent and as a regular matter of course the plaintiff has kept his books and prepared his returns on the cash basis of accounting.

4. During the taxable year 1947 plaintiff donated 4,000 bushels of wheat to the…

2Cited by18 opinions

  1. Campbell, Collector of Internal Revenue v. Prothro Et UxCourt of Appeals for the Fifth Circuit · 1954
  2. Walter R. Carrington and Ada Raye Carrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
  3. Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
  4. S. M. Friedman and Esther G. Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
  5. Tatum v. CommissionerUnited States Tax Court · 1966

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