Legal Opinion
Scott v. Kelm
District Court, D. Minnesota
Decided March 9, 1953No. Civ. 363PublishedCited by 4 opinions
1Opinion of the Court
DONOVAN, District Judge.
The above-entitled case was tried to the Court without a jury in the Courtroom of the Federal Courts Building, in the City of St. Paul, Minnesota, .on the 13th day of January, 1953.
Plaintiff brings this action to recover deficiency taxes paid under protest for the years 1945, 1946 and 1947, amounting to a total of $428.27. Payment of the taxes under protest, timely claim for refund, and denial thereof are admitted by defendant. The defendant determined a deficiency in petitioner’s income tax for the years above stated, resulting in a disallowance of the plaintiff's…
2Cases cited6 opinions
- Drill v. CommissionerUnited States Tax Court · 1947
- Kershner v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Bell v. CommissionerUnited States Tax Court · 1949
- Helvering v. Rebsamen Motors, Inc.Court of Appeals for the Eighth Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Chandler v. CommissionerUnited States Tax Court · 1955
- Homer O. Correll and Dorothy Correll v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Chandler v. CommissionerUnited States Tax Court · 1955