Legal Opinion
National Chiropractic Ass'n v. Birmingham
District Court, N.D. Iowa
Decided April 10, 1951No. Civ. A. 608PublishedCited by 4 opinions
1Opinion of the Court
GRAVEN, District Judge.
The plaintiff, National Chiropractic Association, is a Delaware corporation maintaining an office for the transaction of its business in Webster City, Iowa. Plaintiff brought this action against E. H. Birmingham, a resident of Sioux City, Woodbury County, Iowa, the duly qualified and acting Collector of Internal Revenue for the District of Iowa, to recover capital stock taxes, ad valorem penalties and interest which it claims were erroneously and illegally assessed and collected. E. H. Birmingham died November 18, 1950, and William E. Birmingham and Mildred L.…
2Cases cited33 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
- Associated Industries v. CommissionerUnited States Tax Court · 1946
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
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3Cited by4 opinions
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Cleveland Chiropractic College, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Mib, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1984
- Evanston-North Shore Board of Realtors v. The United StatesUnited States Court of Claims · 1963