Legal Opinion

Van Slyke v. Kelm

District Court, D. Minnesota

Decided September 15, 1952No. Nos. 2094, 2095PublishedCited by 4 opinions

1Opinion of the Court

DONOVAN, District Judge.

Plaintiffs in these two actions seek to recover from defendant amounts of deficiency assessments paid under protest. Civil action No. 2094 is a joint action in which the administrator of the estate of William R. Van Slylce, hereinafter referred to as decedent, and Frances B. Van Slylce, his widow, seek to recover income taxes in the amount of $3,304.16 paid for the calendar years 1942 and 1943. In Civil action No. 2095 recovery is sought of $6,702.68, representing income taxes paid by the decedent for the calendar year 1944. In each case, legal interest is claimed from…

2Cases cited17 opinions

  1. Commissioner v. TowerSupreme Court of the United States · 1946
  2. Blair v. CommissionerSupreme Court of the United States · 1937
  3. Morgan v. CommissionerSupreme Court of the United States · 1940
  4. Palmer v. BenderSupreme Court of the United States · 1932
  5. Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946

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3Cited by4 opinions

  1. Kelm v. Van SlykeCourt of Appeals for the Eighth Circuit · 1953
  2. Kelm v. Van SlykeCourt of Appeals for the Eighth Circuit · 1953
  3. Kelm v. Van SlykeCourt of Appeals for the Eighth Circuit · 1953
  4. Somont Oil Co. v. CommissionerUnited States Tax Court · 1991

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