Legal Opinion
Nashville Trust Co. v. Cotros
Court of Appeals for the Sixth Circuit
Decided June 5, 1941No. 8641PublishedCited by 7 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
In a trial to the court below without a jury, the, appellees recovered a judgment for taxes assessed against them as an association within the meaning of § 801 of the Revenue Act of 1934. 26 U.S.C.A. Int. Rev.Code, § 3797, following their payment to the deceased Collector and the denial of a timely claim for refund. The appellant, as executor under the will of the collector, challenges the judgment.
There is no controversy with respect to the essential facts and the issue is one of law. In August, 1933, the Lincoln Oil Company, Inc., a Louisiana corporation engaged in…
2Cases cited6 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Weiss v. WeinerSupreme Court of the United States · 1929
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Second Carey Trust v. HelveringCourt of Appeals for the D.C. Circuit · 1942
- Commissioner of Internal Rev. v. FORTNEY OIL CO., ETC.Court of Appeals for the Sixth Circuit · 1942
- Adkins Properties v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- Boyd v. GrayDistrict Court, W.D. Kentucky · 1957
- Main Street Bank v. NeeDistrict Court, W.D. Missouri · 1948
2 more not listed; retrieve them via the Exa API.