Legal Opinion

Glenn v. Louisville Trust Co.

Court of Appeals for the Sixth Circuit

Decided January 6, 1942No. 8772PublishedCited by 10 opinions

1Opinion of the Court

SIMONS, Circuit Judge.

The only problem posed by this appeal is whether a loss by John B. Pirtle, deceased, of Louisville, Kentucky, or his estate, through the unauthorized and improvident investment of his money in and the exchange of his securities for shares of Banco-Kentucky stock, by an agent or trustee was suffered in November, 1930, when Banco became insolvent and was placed in the hands of a receiver, or whether it was suffered in 1933 when Pirtle’s representatives succeeded in securing a settlement from the agent. The suit below was for the recovery of an overpayment of taxes for 1933…

2Cases cited4 opinions

  1. Lucas v. American Code Co.Supreme Court of the United States · 1930
  2. Atherton v. AndersonCourt of Appeals for the Sixth Circuit · 1936
  3. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
  4. Wesch v. HelburnDistrict Court, W.D. Kentucky · 1933

3Cited by10 opinions

  1. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
  2. Boston Consol. Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1942
  3. Estate of Scofield v. CommissionerCourt of Appeals for the Sixth Circuit · 1959
  4. Estate of Levi T. Scofield, Douglas F. Schofield, Trustee, Mary Jane Scofield Demmon (Nee Mary Jane Scofield), Roy C. Demmon and Mary Scofield Demmon, Josephine Scholfield Thompson, Edward W. Thompson and Josephine S. Thompson, Douglas F. Schofield Trust, Douglas F. Schofield, Trustee, Douglas F. Schofield and Mary D. Schofile, Field, Schofield Building Land Trust, Douglas F. Schofield, Trustee v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Levi T. Scofield, Douglas F. Schofield, TrusteeCourt of Appeals for the Sixth Circuit · 1959
  5. Anderson v. AbbottDistrict Court, W.D. Kentucky · 1945

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