SMITH HOTEL ENTERPRISES, INC. v. NELSON

No. 63-C-278.

236 F.Supp. 303 (1964)

SMITH HOTEL ENTERPRISES, INC., a Wisconsin corporation, Plaintiff, v. Emil J. NELSON, District Director of Internal Revenue, Milwaukee, Wisconsin, Defendant.

United States District Court E. D. Wisconsin.

December 17, 1964.


Attorney(s) appearing for the Case

John M. Redford of Zillmer & Redford, Milwaukee, Wis., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., Lyle M. Turner, David A. Wilson, Jr., and Daniel J. Dinan, Attys., Dept. of Justice, Washington, D. C., James B. Brennan, U. S. Atty., by Franklyn M. Gimbel, Asst. U. S. Atty., Milwaukee, Wis., for defendant.


GRUBB, District Judge.

This is an action for the refund of additional taxes paid when two deductions on plaintiff's 1959 income tax return were disallowed by the defendant. There are cross-motions for summary judgment. The parties have stipulated to the facts, and the stipulation recites that it contains all the material facts in this case.

In 1957 the taxpayer received an offer to purchase substantially all of its assets. At a meeting on February 8, 1957...

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