Legal Opinion
Mississippi Valley Trust Co. v. United States
District Court, E.D. Missouri
Decided June 23, 1945No. Nos. 3196-3198PublishedCited by 3 opinions
1Opinion of the Court
HULEN, District Judge.
These actions for refunds of federal income taxes were consolidated because they grow out of the same transaction, and are based upon the same facts. Each plaintiff seeks judgment for taxes paid upon his portion or interest in the value of a building that had been erected by lessee and forfeited on termination of the lease.
Louis Bueltermann, owner -of a tract of land in the City of St. Louis, entered into a lease covering the premises on July 31, 1928. The property was leased to Harry Specter for a period of ninety-nine years. The lessor’s wife joined in the execution of…
2Cases cited9 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Helvering v. BruunSupreme Court of the United States · 1940
- United States v. RindskopfSupreme Court of the United States · 1882
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
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3Cited by3 opinions
- First Nat. Bank of Kansas City v. NeeCourt of Appeals for the First Circuit · 1951
- Mississippi Valley Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1946
- Mississippi Valley Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1946