Legal Opinion
Belknap v. United States
District Court, W.D. Kentucky
Decided March 8, 1944No. 446PublishedCited by 4 opinions
1Opinion of the Court
MILLER, District Judge.
The plaintiffs, William B. Belknap and Edith M. Belknap, his wife, brought this action to recover of the defendant, United States of America, the sum of $4,440.22 with interest, being the amounts paid by them under protest following a deficiency income tax assessment for the calendar years 1937 and 1938.
Findings of Facts
1. In the fall of 1928 the plaintiff, William B. Belknap, a farmer of Oldham County, Kentucky, made a trip to England for the purpose of buying some of the best sheep raised there, for which he thought there was a demand in Kentucky. On this trip he…
2Cases cited33 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
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3Cited by4 opinions
- Donald G. Ford, Transferee v. United StatesCourt of Appeals for the Sixth Circuit · 1968
- R. H. Macy & Co. v. United StatesDistrict Court, S.D. New York · 1957
- Furniture Club v. United StatesDistrict Court, N.D. Illinois · 1946
- Forrest Hotel Corp. v. FlyDistrict Court, S.D. Mississippi · 1953