Legal Opinion
Kasper v. Baron
Court of Appeals for the Eighth Circuit
Decided October 12, 1951No. 14346PublishedCited by 10 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is an appeal from a summary judgment entered under Rule 56, Federal Rules of Civil Procedure, 28 U.S.C.A., in favor of the plaintiff (appellee) in an action to recover alleged overpayments of income taxes for the fiscal years ending January 31, 1944, January 31, 1945, and January 31, 1946. Claims for refund of the asserted overpayments had been duly filed and re-j ected.
In his complaint the plaintiff alleged that during the years in suit he and his wife, Phyllis Baron, “acting in good faith and with a business purpose, conducted, as co-partners, a business…
2Cases cited8 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Sartor v. Arkansas Natural Gas Corp.Supreme Court of the United States · 1944
- Colby v. KluneCourt of Appeals for the Second Circuit · 1949
- Walling v. Fairmont Creamery Co.Court of Appeals for the Eighth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Roth v. LugoSupreme Court of Puerto Rico · 1963
- Wilson v. PolletAlaska Supreme Court · 1966
- Ives v. HansonNorth Dakota Supreme Court · 1954
- International Milling Company v. GischSupreme Court of Iowa · 1964
- L. I. Strickland and Bernard F. Wendt v. Jack Morgan Watt and Car Parts Manufacturing CorporationCourt of Appeals for the Ninth Circuit · 1972
5 more not listed; retrieve them via the Exa API.