1. Home
  2. Browse Decisions
  3. F.2d
  4. 321 F.2d
  5. 321 F.2d 203 (1963)
 

DEMMON v. UNITED STATES

No. 14091.

321 F.2d 203 (1963)

Roy C. DEMMON and Mary Scofield Demmon (husband and wife) and Mary Scofield Demmon, Trustee U 19-1-48, Plaintiffs-Appellants, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

August 7, 1963.

Attorney(s) appearing for the Case

Douglas F. Schofield, of Davis, Schofield & Gorman, Cleveland, Ohio, Gerald G. Imse, of Chapman & Cutler, Chicago, Ill., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Richard J. Heiman, Atty., Dept. of Justice, Washington, D. C., James P. O'Brien, U. S. Atty., Chicago, Ill., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before SCHNACKENBERG and KNOCH, Circuit Judges, and GRANT, District Judge.

GRANT, District Judge.

This is an appeal from a judgment of the District Court dismissing the taxpayers' suits for refund of income taxes for the years 1949 through 1955.

Schofield Land Trust owned and operated a Cleveland, Ohio, office building. The Land Trust Agreement required the Trustee to keep certain records and to distribute to the beneficiaries the annual income remaining, after setting aside, each year, reserves required for depreciation, mortgage...

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