Legal Opinion
Royal Theatre Corporation v. United States
District Court, D. Kansas
Decided May 2, 1946No. 4915, 4916PublishedCited by 3 opinions
1Opinion of the Court
HELVERING, District Judge.
These are consolidated actions for refund of social security taxes and interest thereon paid for the years 1937 through 1940, together with interest from the dates of payment.
For a number of years prior to 1932, W. D. Fite and his brother, as partners, had operated the Kansas Theatre in Kansas City, Kansas. W. D. Fite, as an individual, operated the Royal Theatre in Salina, Kansas. In January of 1932 the two brothers organized, in Delaware, the Fite Brothers Theatre 'Company, a corporation and one of the taxpayer plaintiffs, and W. D. Fite and his brother transferred…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Higgins v. SmithSupreme Court of the United States · 1940
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Walker v. AltmeyerCourt of Appeals for the Second Circuit · 1943
- McQuade v. StonehamNew York Court of Appeals · 1934
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3Cited by3 opinions
- Kennerson v. Burbank Amusement Co.California Court of Appeal · 1953
- Fuller Butane Co. v. State, Office of Employment Security, Louisiana Department of LaborLouisiana Court of Appeal · 1995
- Katz v. SullivanDistrict Court, E.D. New York · 1991