Legal Opinion
H. & L. REID, INC. v. United States
District Court, E.D. Michigan
Decided June 29, 1973No. Civ. A. 38280PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER
KEITH, District Judge.
This is an action for the recovery of $7,296.90, plus interest thereon, for taxes and interest paid with respect to the tax year 1967. The facts produced at trial were largely undisputed by the parties. Plaintiff, a Michigan corporation, owned an office building in Birmingham, Michigan. On March 18, 1968, plaintiff timely filed a tax return for the calendar year 1967 as a Subchapter S corporation. Subsequently, the Commissioner of Internal Revenue contested the filing and asserted that plaintiff was not eligible to file as a Subchapter S…
2Cases cited3 opinions
- Bramlette Building Corporation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Robert F. Maloney v. Anthony J. Celebrezze, Secretary of Health, Education, and WelfareCourt of Appeals for the Third Circuit · 1964
- City Markets, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
3Cited by3 opinions
- Crouch v. United StatesDistrict Court, D. Kansas · 1981
- Aaron M. Stover and Dixie Stover v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986
- Lillis v. CommissionerUnited States Tax Court · 1983