KOCH v. UNITED STATES

Nos. 2733-2735.

138 F.2d 850 (1943)

KOCH v. UNITED STATES. PERDEW v. SAME. WINKLER v. SAME.

Circuit Court of Appeals, Tenth Circuit.

November 8, 1943.


Attorney(s) appearing for the Case

Mark H. Adams, of Wichita, Kan. (Charles E. Jones and J. Ashford Manka, both of Wichita, Kan., on the brief), for appellants.

John E. Garvey, Atty., Dept. of Justice (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and F. E. Youngman, Sp. Assts. to Atty. Gen., and George H. West, U. S. Atty., of Topeka, Kan., on the brief), for the United States.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.


PHILLIPS, Circuit Judge.

Koch, Perdew, and Winkler1 each filed claims for refund of additional income taxes and interest paid for the year 1935. The claims were denied. The claimants brought separate suits to recover on their respective claims. The suits were consolidated below. A single judgment was entered dismissing the complaints.

On December 17, 1931, the claimants owned all of the issued and outstanding capital stock of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases