Legal Opinion
Oppenheim's, Inc. v. Kavanagh
District Court, E.D. Michigan
Decided March 6, 1950No. 6644, 6779PublishedCited by 6 opinions
1Opinion of the Court
PICARD, District Judge.
Plaintiff brings two actions, now consolidated, for recovery of additional taxes and interest paid under deficiency assessments for the years from 1940 through 1944. Our findings are based on the stipulation entered into by the parties and a hearing before us. Five questions are presented and facts pertinent will be discussed under separate topics.
I. Payment to Isaac C. Levy.
Statement of Facts
Back in 1906 Isaac C. Levy and L. E. Oppenheim entered into a retail clothing business partnership in Jackson, Michigan, which continued until the death of Mr. Oppenheim in 1923,…
2Cases cited21 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Miller Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
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3Cited by6 opinions
- Newberry v. CommissionerUnited States Tax Court · 1981
- Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Maryland Shipbuilding and Drydock Company v. The United StatesUnited States Court of Claims · 1969
- Proctor Manufacturing Corp. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1965
- Newberry v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.