Legal Opinion
Zenz v. Quinlivan
District Court, N.D. Ohio
Decided June 27, 1952No. Civ. 6572PublishedCited by 1 opinion
1Opinion of the Court
KLOEB, District Judge.
Plaintiff seeks a refund in the amount of $13,388.02 with interest, on income taxes assessed and paid for the year 1949.
Carl Zenz & Associates Company is an Ohio corporation with its principal place of business in Toledo, Ohio. It has an authorized capital of 200 shares of common stock, of which 108 shares have been issued.
Carl E. Zenz, who died testate on August 5, 1946, was the motivating spirit behind the corporation from the time of its organization in the year 1940. He was the husband of the plaintiff. On August 5, 1946, he owned 99 shares of the issued stock and…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- McGuire v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- J. Gordon Turnbull, Inc. v. CommissionerUnited States Tax Court · 1963