Legal Opinion
Aetna Oil Co. v. Glenn
District Court, W.D. Kentucky
Decided February 14, 1944No. 600PublishedCited by 1 opinion
1Opinion of the Court
MILLER, District Judge.
The plaintiff, Aetna Oil Company, brought this action to recover from the Collector of Internal Revenue $1,000 which it claims it was compelled to pay following an erroneous deficiency income tax assessment for the calendar year ending December 31, 1939. Claim for refund was duly filed and thereafter disallowed.
In January 1937 the plaintiff entered into a license agreement with Gasoline Products Company, Inc., effective as of January 1, 1937, by which the plaintiff was licensed to use certain cracking patents, for the use of which the plaintiff was to pay three-tenths…
2Cases cited5 opinions
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Commissioner of Internal Revenue v. ParkCourt of Appeals for the Third Circuit · 1940
- Commissioner of Internal Revenue v. Tennessee Co.Court of Appeals for the Third Circuit · 1940
- Equitable Trust Co. v. TaylorAppellate Division of the Supreme Court of the State of New York · 1911
- Chess & Wymond, Inc. v. GlennDistrict Court, W.D. Kentucky · 1941
3Cited by1 opinion
- Bernard Realty Co. v. United StatesDistrict Court, E.D. Wisconsin · 1950