Legal Opinion
Walter L. Berry and Clover G. Berry v. United States
Court of Appeals for the Sixth Circuit
Decided June 1, 1959No. 13730PublishedCited by 9 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The taxpayers, Walter L. Berry and Clover G. Berry, his wife, brought this action to recover certain income taxes with interest thereon in the total amount of $18,468.62, paid by them for the year 1953, resulting from a deficiency assessment by the Commissioner. The District Judge dismissed the action and this appeal followed.
The following facts were stipulated by the parties. Under date of March 11, 1952, a partnership known as “Mississippi Valley Engineering and Construction Co. (hereinafter referred to as Mississippi Valley) and Walter L. Berry” was…
2Cases cited19 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Swiren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Ayrton Metal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Wolcott v. CommissionerUnited States Tax Court · 1962
- Sherlock v. CommissionerCourt of Appeals for the Fifth Circuit · 1961
- Chris J. Sherlock v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Lenney v. CommissionerUnited States Tax Court · 1962
4 more not listed; retrieve them via the Exa API.