Legal Opinion
H. H. King Flour Mills Co. v. United States
District Court, D. Minnesota
Decided March 19, 1971No. 4-69-Civ. 369Published
1Opinion of the Court
MEMORANDUM DECISION
LARSON, District Judge.
The plaintiff seeks recovery of Federal income taxes in the amount of $17,-230.36 which were allegedly erroneously assessed and collected by the United States of America for the taxable year ending December 31,1962.
As of January 1, 1962, the plaintiff corporation had 4,800 shares of $100 par value stock outstanding. L. George Truesdell, Jr., and Arthur W. Quiggle were the sole shareholders, owning 2,400 shares each. On December 14, 1959, Mr. Truesdell and Mr. Quiggle executed an agreement which provided that either party could have his stock…
2Cases cited8 opinions
- Southeastern Finance Co. v. CommissionerUnited States Tax Court · 1945
- George E. Warren Co. v. United StatesDistrict Court, D. Massachusetts · 1944
- May Hosiery Mills v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1941
- May Hosiery Mills, Inc. v. CommissionerUnited States Board of Tax Appeals · 1940
- New York Stocks, Inc. v. CommissionerCourt of Appeals for the Second Circuit · 1947
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