Legal Opinion
Matteson Co. v. Willcuts
District Court, D. Minnesota
Decided March 1, 1926PublishedCited by 4 opinions
1Opinion of the Court
CANT, District Judge.
By this action, plaintiff, a corporation engaged as agent in soliciting and writing various kinds of insurance, seeks to recover certain moneys paid as income taxes, which it claims were wrongfully exacted by the government. Its right to such recovery has been denied by various administrative officers of the government having such matters in charge.
Plaintiff’s action arises out of its claim that it should be classified as a personal service corporation under the Revenue Act of 1918, as such a corporation is defined by section 200 of that act (Comp. St. Ann. Supp. 1919, §…
2Cited by4 opinions
- Conklin-Zonne-Loomis Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
- W. A. Gordon & Co. v. LinesDistrict Court, E.D. Louisiana · 1928