Legal Opinion
Embry v. Gray
District Court, W.D. Kentucky
Decided August 31, 1956No. Civ. A. No. 2933PublishedCited by 3 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
This action was filed May 18, 1955. It was tried to the Court without a jury March 5, 1956 after which time Counsel filed briefs and the matter was submitted to the Court.
Plaintiffs seek to recover an allegedly overpaid income tax for the years 1949 in the sum of $331.04, 1950 in the sum of $1,920.86, including interest. •
The matters involved are deductions taken by plaintiffs in their initial tax returns which were subsequently disal*384lowed by the Commissioner, with resulting assessments.
The Court makes the following — ■
Findings of Fact
1. Plaintiffs, for the calendar…
2Cases cited5 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Ray Gasper v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Roybark v. United StatesDistrict Court, S.D. California · 1952
3Cited by3 opinions
- Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
- William M. Gray, District Director, Etc. v. Estate of Harry W. Embry, William M. Gray, District Director, Etc. v. William C. Embry and Lois King EmbryCourt of Appeals for the Sixth Circuit · 1957
- Gray v. Estate of EmbryCourt of Appeals for the Sixth Circuit · 1957