Legal Opinion
Huntington Securities Corporation v. Busey
Court of Appeals for the Sixth Circuit
Decided June 27, 1940No. 8288PublishedCited by 21 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Appellant, The Huntington Securities Corporation, appeals from a judgment dismissing its suit for the recovery of income and excess profits taxes of $14,919.40 and interest thereon of $1,354.38, claimed to have been overpaid for the calendar years 1933 and 1934. •
Appellant was incorporated September 24, 1929, under the laws of Ohio for the purpose of acquiring securities owned by the Huntington National Bank, a corporation existing under the National Banking Act, and also to engage generally in the business of buying and selling securities. In 1929, it had a paid-in…
2Cases cited7 opinions
- Fort Scott v. HickmanSupreme Court of the United States · 1884
- Osterloh v. LucasCourt of Appeals for the Ninth Circuit · 1930
- Rathbone v. Board of Com'rsCourt of Appeals for the Eighth Circuit · 1897
- Morris-Poston Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
- Routzahn v. MasonCourt of Appeals for the Sixth Circuit · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Wilkinson-Beane, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1970
- Thompson-King-Tate, Inc., a Kentucky Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Glenn v. Kentucky Color & Chemical Co., IncCourt of Appeals for the Sixth Circuit · 1951
- Harden v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
16 more not listed; retrieve them via the Exa API.