Legal Opinion
Belknap v. Glenn
District Court, W.D. Kentucky
Decided June 20, 1944No. 648PublishedCited by 4 opinions
1Opinion of the Court
MILLER, District Judge.
This action was brought by the plaintiff, Juliet R. Belknap, to recover income taxes alleged to have been illegally collected by the defendant, Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky, in the sum of $10,813.17 .with interest for the years 1938, 1939 and 1940.
Under date of April 21, 1921 the plaintiff executed a trust indenture under which she as the settlor transferred to Arthur D. Allen, Jos. H. Scales and Wm. B. Belknap as trustees 1,000 shares of the preferred stock and 500 shares of common stock of the Belknap Hardware and…
2Cases cited18 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Harrison v. SchaffnerSupreme Court of the United States · 1941
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3Cited by4 opinions
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Whayne v. GlennDistrict Court, W.D. Kentucky · 1945
- Estate of Holdeen v. CommissionerUnited States Tax Court · 1975
- Thuet v. RiddellDistrict Court, S.D. California · 1952