Legal Opinion
King v. United States
District Court, D. Maryland
Decided March 9, 1935No. 5513PublishedCited by 6 opinions
1Opinion of the Court
CHESNUT, District Judge.
The plaintiff sues the United States of America to recover $78,557.15 on account of principal and interest of alleged excessive income tax required to be paid to Galen L. Tait, formerly Collector of Internal Revenue for Baltimore, Maryland. The tax in dispute was assessed by the Commissioner of Internal Revenue against the Gramaphone and Securities Corporation, a Virginia corporation, for a profit realized in the year 1927 by the sale of 8400 shares of the capital stock of the Victor Talking Machine Company. This corporation was subsequently dissolved and its assets…
2Cases cited10 opinions
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Taft v. BowersSupreme Court of the United States · 1929
- Cooper v. United StatesSupreme Court of the United States · 1930
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- Compagnie Francaise De Navigation A Vapeur v. EltingSupreme Court of the United States · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
- Lessinger v. CommissionerUnited States Tax Court · 1985
- Onyebuchim Onyeanusi v. Pan American World Airways, Inc.District Court, E.D. Pennsylvania · 1990
- Bothin Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- United States v. International Union United Automobile, Aircraft & Agricultural Implement WorkersDistrict Court, E.D. Michigan · 1956
1 more not listed; retrieve them via the Exa API.