Legal Opinion
Squire v. Denman
District Court, N.D. Ohio
Decided December 29, 1936No. 4053, 4054PublishedCited by 5 opinions
1Opinion of the Court
HAHN, District Judge.
Plaintiff has sued the government for refunds for the years 1929 and 1930 to recover tax alleged to have been wrongfully and illegally collected from the Commerce Guardian Trust & Savings Bank Company. There being two collectors, two suits were • necessary. However, the two cases were consolidated for trial and the issues are identical.
Plaintiff claims that the Commerce Guardian Trust & Savings Bank Company was a dealer in securities within the meaning of regulations as interpreted in Harriman National Bank v. Commissioner, 43 F.(2d) 950 (C.C.A.2), and other authorities,…
2Cases cited20 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
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3Cited by5 opinions
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Zeeman v. United StatesDistrict Court, S.D. New York · 1967
- Buscaglia v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1945
- Buscaglia v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1945