Legal Opinion
Buhl Land Co. v. Kavanagh
District Court, E.D. Michigan
Decided June 1, 1954No. 7853PublishedCited by 6 opinions
1Opinion of the Court
KOSCINSKI, District Judge.
This is an action for refund of income taxes alleged to have been erroneously assessed and collected. Taxes for several years, beginning with the calendar year 1939, are involved. The complaint is framed in two counts, the first of which seeks recovery of the taxes as well as determination of allowability of tax deductions for carry-back and carry-over purposes; the second count is predicated upon an offer of settlement of these claims, it being the contention of the plaintiff that the offer was accepted but not completed by the Treasury Department and that upon…
2Cases cited17 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Great Northern Railway Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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3Cited by6 opinions
- Resolution Trust Corporation, as Receiver for Midwest Savings Association, F.A. v. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Cedar Minn Realty Corp., Its General Partner Minncedar Land Limited Partnership Midunited Building Company Limited Partnership, a Minnesota Limited Partnership Midrock Land Corp., Its General Partner Rockminn Leasing Corp., Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Chemical Bank Norstar Bank Federal Home Loan Bank of Des Moines, Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A., Midwest Federal Savings and Loan Association of Minneapolis, in Receivership Midwest Savings Association, F.A., in Receivership and Conservatorship. Resolution Trust Corporation, as Receiver for Midwest Savings Association, F.A. v. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Cedar Minn Realty Corp., Its General Partner Minncedar Land Limited Midunited Building Company Limited Partnership, a Minnesota Limited Partnership Midrock Land Corp., Its General Partner Rockminn Leasing Corp. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership, Chemical Bank Norstar Bank Federal Home Loan Bank of Des Moines, Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A. Midwest Federal Savings and Loan Association of Minneapolis, in Receivership Midwest Savings Association, F.A., in Receivership and Conservatorship, Resolution Trust Corporation, as Receiver for Midwest Savings Association, F.A. v. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Cedar Minn Realty Corp., Its General Partner Minncedar Land Limited Midunited Building Company Limited Partnership, a Minnesota Limited Partnership Midrock Land Corp., Its General Partner Rockminn Leasing Corp., Cedarminn Building Limited Partnership, a Minnesota Limited Partnership, Chemical Bank Norstar Bank Federal Home Loan Bank of Des Moines, (Two Cases) Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A. Midwest Federal Savings and Loan Association of Minneapolis, in Receivership Midwest Savings Association, F.A., in Receivership and Conservatorship, Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A.Court of Appeals for the Eighth Circuit · 1992
- Federal Deposit Insurance Corporation, as Receiver of Franklin National Bank v. Jean M. Grella, Jean M. GrellaCourt of Appeals for the Second Circuit · 1977
- Federal Deposit Insurance v. Eagle Properties, Ltd.District Court, W.D. Texas · 1985
- Argonaut Savings & Loan Association, Etc. v. Federal Deposit Insurance Corp.Court of Appeals for the Ninth Circuit · 1968
- Resolution Trust Corp. v. CedarMinn Building Ltd. PartnershipCourt of Appeals for the Eighth Circuit · 1992
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