Legal Opinion
Kent Homes, Inc. v. United States
District Court, D. Kansas
Decided November 13, 1967No. T-3192PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
TEMPLAR, District Judge.
Plaintiff, on September 28,1962, instituted this action by filing a complaint in which it was alleged in substance that plaintiff, as a corporation, timely filed its income tax return for the fiscal year' beginning February 1, 1957, and ending January 31, 1958, and paid taxes shown due thereon. A tax deficiency was imposed in accordance with the reviewing agent’s report dated March 29, 1962, and a deficiency of $69,980.31, plus interest, was paid by plaintiff on June 12, 1962. A proper claim for refund was made by plaintiff July 19, 1962, and was…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Patrick McGuirl, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- United States v. HarmonCourt of Appeals for the Tenth Circuit · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Gestuvo v. District Director of United States Immigration & Naturalization ServiceDistrict Court, C.D. California · 1971
- Kent Homes, Inc. v. CommissionerUnited States Tax Court · 1971
- Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Estate of Kappel v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.