Legal Opinion
Steiden Stores, Inc. v. Glenn
District Court, W.D. Kentucky
Decided August 2, 1950No. Civ. A. 1456PublishedCited by 17 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
In this action, plaintiff seeks to recover federal income taxes for the fiscal years ended June 30, 1942, June 30, 1943, and June 30, 1944, in the aggregate amount of $170,872.44, plus interest. The action was instituted under the provisions of Section 41(5), [revised Section 1340], 28 U. S.C.A., and tried December 13, 1948.
The two questions involved are whether the Commissioner of Internal Revenue properly disallowed, as deductions under Section 23(a) (1) (A), Internal Revenue Code, 26 U.S.C.A. § 23(a) (1) (A), portions of the salaries and bonuses paid to taxpayer’s…
2Cases cited15 opinions
- Darr v. BurfordSupreme Court of the United States · 1950
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Maryland v. Baltimore Radio Show, Inc. Et Al.Supreme Court of the United States · 1950
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966
- Cuba Railroad Company v. United StatesDistrict Court, S.D. New York · 1954
- Girard v. GillCourt of Appeals for the Fourth Circuit · 1958
- Davis v. CommissionerUnited States Tax Court · 1958
12 more not listed; retrieve them via the Exa API.