Legal Opinion
Huff v. Glenn
District Court, W.D. Kentucky
Decided August 2, 1949No. Civ. 1467Published
1Opinion of the Court
SHELBOURNE, Chief Judge.
This case involves the validity, for income tax purposes, of an alleged partnership claimed to have existed between the plaintiff and his wife Margaret Huff for the years 1942 and 1943.
The amount involved is $5,082.48, the aggregate of an assessment made against the plaintiff for the two years involved and paid January 18, 1947.
Claim for refund, filed September 12, 1947, was not acted upon for more than six months next before filing of this action.
Jurisdiction is founded on Section 1340, Title 28, U.S.C.A.
The determination of the question is sought to be made under the…
2Cases cited11 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Tompkins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Kent v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
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