Legal Opinion
McKelvy v. United States
United States Court of Claims
Decided May 11, 1973No. 357-71; No. 358-71PublishedCited by 18 opinions
1Opinion of the CourtKashiwa, Judge
The above-entitled claims are consolidated suits for the refund of federal income taxes for calendar year 1969. An assessment was made by the Government on a “distribution and loan-back” transaction made on or about April 12,1969, between McKelvy Furniture, Inc. and its shareholders, Robert H. and Maxine McKelvy and R. Hugh and Tula E. McKelvy, involving the amounts of $5,136.17 and $17,851.74, respectively. The total consolidated refund claimed is $6,192.02 ($1,570.51 claimed by Robert H. and Maxine McKelvy; $4,621.51 claimed by R. Hugh and Tula E. McKelvy) together with interest.
*560The sole…
2Cases cited13 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Fehrs Finance Co. v. CommissionerUnited States Tax Court · 1972
- A. G. Attebury Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Inland Asphalt Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1985
- White v. CommissionerUnited States Tax Court · 1974
- Stein v. CommissionerUnited States Tax Court · 1975
- Dick and Barbara Patton, William Patton and William Patton, Independent for the Estate of Bernice Patton v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Estate of Kirk v. CommissionerUnited States Tax Court · 1978
13 more not listed; retrieve them via the Exa API.