Legal Opinion

Hanson v. Birmingham

District Court, N.D. Iowa

Decided July 29, 1950No. Civ. 604PublishedCited by 15 opinions

1Opinion of the Court

GRAVEN, District Judge.

A partnership income tax case in which the plaintiff seeks refund of federal income taxes for the calendar years 1943, 1944, and 1945 in the respective amounts of $17,-854.36, $11.877.85, and $13,607.63. The plaintiff made timely request for a jury trial as to those issues properly triable to a jury. The parties stipulated that there were certain issues having to do with the relation of a trust to the partnership in question and the matter of consent to the admission of a claimed partner, which- should be determined by the Court in advance of the trial. of any issues to…

2Cases cited89 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Lucas v. EarlSupreme Court of the United States · 1930
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. Commissioner v. TowerSupreme Court of the United States · 1946
  5. Morgan v. CommissionerSupreme Court of the United States · 1940

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3Cited by15 opinions

  1. Peterson v. TeodosioOhio Supreme Court · 1973
  2. Schechter v. Illinois, Department of Revenue (In Re Markos Gurnee Partnership)United States Bankruptcy Court, N.D. Illinois · 1995
  3. In Re Estate of PopeCourt of Appeals of North Carolina · 2008
  4. State v. CaslavkaSupreme Court of Iowa · 1995
  5. Limouze v. M. M. & P. Maritime Advancement, Training, Education & Safety ProgramDistrict Court, D. Maryland · 1975

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