Legal Opinion

Kronner v. United States

United States Court of Claims

Decided March 3, 1953No. 49512PublishedCited by 60 opinions

1Opinion of the Court

HOWELL, Judge.

The original plaintiffs in this proceeding were Ernest E. Wemp and Lila A. Wemp, husband and wife, of Detroit, Michigan. After the hearing before a Commissioner of this court, Ernest E. Wemp died, and Lila A. Wemp and William O’Neill Kronner, as duly qualified executors of his estate, were substituted in his stead.

This suit was instituted to recover a portion of the income taxes paid by Mr. and Mrs. Wemp for the years 1943 through 1947. The income involved was received by the. late Ernest E. Wemp, hereinafter referred to as Wemp, from the Borg-Warner Corporation of Detroit,…

2Cases cited18 opinions

  1. Waterman v. MacKenzieSupreme Court of the United States · 1891
  2. United States v. General Electric Co.Supreme Court of the United States · 1926
  3. Crown Die & Tool Co. v. Nye Tool & MacHine WorksSupreme Court of the United States · 1923
  4. Myers v. Comm'rUnited States Tax Court · 1946
  5. Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947

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3Cited by60 opinions

  1. Hol-Gar Manufacturing Corp. v. The United StatesUnited States Court of Claims · 1965
  2. Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
  3. Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
  4. PPG Indus., Inc. v. CommissionerUnited States Tax Court · 1970
  5. United States v. ZacksSupreme Court of the United States · 1963

55 more not listed; retrieve them via the Exa API.

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