Legal Opinion
Ehlen v. United States
United States Court of Claims
Decided October 11, 1963No. 248-60PublishedCited by 14 opinions
1Opinion of the CourtLaramore, Judge
This is an action for the recovery of Federal income taxes, plus interest thereon, alleged to have been illegally collected from plaintiffs by the defendant in the amount of $14,226.81 for the calendar year 1955, and in the amount of $24,124.08 for the calendar year 1956.
Taxpayers, husband and wife, residents of Phoenix, Arizona, are the sole proprietors of a wholesale plumbing and heating supply business located in Phoenix, Arizona, and known as “Phoenix Pipe and Supply Co.”. Both Mr. and Mrs. Ehlen have been active in the management and affairs of the company since its inception. Mr. Ehlen…
2Cases cited9 opinions
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Black Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- The Paramount Finance Company v. The United States. Edward T. Kirtz and Rosalyn S. Kirtz v. The United StatesUnited States Court of Claims · 1962
- Paramount Liquor Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
- Beneficial Corporation and Subsidiaries v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Massachusetts Business Development Corp. v. CommissionerUnited States Tax Court · 1969
- Foster Frosty Foods, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
9 more not listed; retrieve them via the Exa API.