Legal Opinion
Miller v. United States
Court of Appeals for the Sixth Circuit
Decided August 3, 1956No. 12708PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The United States District Court denied recovery in an action brought by appellants for refund, with interest, of income taxes and excess profits taxes paid by Harold W. Miller as sole transferee and stockholder of Melrose Manor Corporation, for 1946 and 1947, and by Miller and his wife, jointly, for refund with interest of income taxes paid by them for the years 1948, 1949 and 1950.
The district court upheld the determination of the Commissioner of Internal Revenue that the second-mortgage notes held by Melrose Manor Corporation at the end of the fiscal year 1946, in the…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- United States v. American Bell Telephone Co.Supreme Court of the United States · 1897
- City of New York v. SageSupreme Court of the United States · 1915
- Gamble v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Casey v. CommissionerUnited States Tax Court · 1962
- McShain v. CommissionerUnited States Tax Court · 1979
- Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- Lowe v. CommissionerUnited States Tax Court · 1965
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
3 more not listed; retrieve them via the Exa API.