Legal Opinion
Nicholas v. Davis
Court of Appeals for the Tenth Circuit
Decided April 27, 1953No. 4567PublishedCited by 35 opinions
1Opinion of the Court
*201PHILLIPS, Chief Judge.
John R. Davis brought this action against Nicholas, Collector, on a claim for refund of income taxes for the year 1946. By direction of the trial court a verdict was returned in favor of John R. Davis. Judgment was entered thereon and Nicholas has appealed.
In 1921, John R. Davis and his two brothers, Rees T. Davis, Jr., and Leslie E. Davis, entered into the wholesale florist business at Wheatridge, Colorado. Shortly after the business was organized they formed a corporation under the name, “Davis Brothers, Florists.” They continued the business as a corporate enterprise…
2Cases cited3 opinions
- Chesapeake & Ohio Railway Co. v. MartinSupreme Court of the United States · 1931
- Pence v. United StatesSupreme Court of the United States · 1942
- San Francisco Ass'n for Blind v. Industrial Aid for Blind, Inc.Court of Appeals for the Eighth Circuit · 1946
3Cited by35 opinions
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Donna Bertot v. School District No. 1, Albany County, Wyoming, Martha Sweeney v. School District No. 1, Albany County, WyomingCourt of Appeals for the Tenth Circuit · 1975
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- In re CollinsDistrict Court, S.D. California · 1956
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