1. Home
  2. Browse Decisions
  3. F.2d
  4. 191 F.2d
  5. 191 F.2d 831 (1951)
 

H. S. D. CO. v. KAVANAGH

No. 11251.

191 F.2d 831 (1951)

H. S. D. CO. v. KAVANAGH, Collector of Internal Revenue.

United States Court of Appeals Sixth Circuit.

June 19, 1951.

Attorney(s) appearing for the Case

Wilber M. Brucker, Detroit, Mich. (John F. Langs, Detroit, Mich., on the brief, R. F. Molyneaux, Detroit, Mich., of counsel), for petitioner.

Francis W. Sams, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, and S. Dee Hanson, all of Washington, D. C., Edward T. Kane, Roger P. O'Connor, Detroit, Mich., on the brief), for respondent.

Before HICKS, Chief Judge, SIMONS and McALLISTER, Circuit Judges.

McALLISTER, Circuit Judge.

Appellant filed a complaint in the district court, asking for a refund of excess profits tax. It claimed that the amount in question was properly deductible from gross income in computing net income to determine income tax liability, on the ground that it was a contribution to two employees' trusts, which were exempt from taxation. The contributions to the trusts were made during the fiscal year ending April 30, 1944; and it was claimed...

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