United States v. Double Springs Distillers, Inc., 194 F.2d 541 (6th Cir. 1952). · Go Syfert
Search
United States v. Double Springs Distillers, Inc., 194 F.2d 541 (6th Cir. 1952). Cases Citing This Book View Copy Cite
44 citation events (6 in the last 25 years) across 11 distinct courts.
Strongest positive: Estate of Lay v. Comm'r (tax, 2011-08-29)
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953 1989 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
cited Cited "see" Estate of Lay v. Comm'r
Tax Ct. · 2011 · signal: see · confidence high
See id.
cited Cited "see" Roy v. Thomas Eloise F. Thomas v. United States
6th Cir. · 2000 · signal: see · confidence high
See Sproull v. Commissioner, 16 T.C. 244 , 1951 WL 302 (1951), aff'd. per curiam, 194 F.2d 541 (6th Cir.1952).
cited Cited "see" Ralph H. Minor and Jackie C. Minor v. United States
9th Cir. · 1985 · signal: see · confidence high
See id. at 247-48 .
cited Cited "see, e.g." Thomas v. United States
S.D. Ohio · 1999 · signal: see also · confidence low
See id. at 232-33 ; see also Sproull v. Commissioner, 16 T.C. 244 , 1951 WL 302 *621 (1951), aff'd, 194 F.2d 541 (6th Cir.1952).
discussed Cited "see, e.g." Estate of Machat v. Commissioner
Tax Ct. · 1998 · signal: see also · confidence low
Cf. Sneed v. Commissioner, 220 F.2d 313 (5th Cir. 1955) (court imposed liability on the surviving spouse for income tax in each of the years that the community income was collected by the executor rather than some later year when distribution was actually made to the widow herself), affg. 17 T.C. 1344 (1952) ; see also Sproull v. Commissioner, 16 T.C. 244 (1951) , affd. per curiam 194 F.2d 541 (6th Cir. 1952) ; Moore v. Commissioner, 45 B.T.A. 1073 (1941) .
Retrieving the full opinion text from the archive…
UNITED STATES of America, Appellant,
v.
DOUBLE SPRINGS DISTILLERS, Inc., Appellee
11453.
Court of Appeals for the Sixth Circuit.
Feb 21, 1952.
194 F.2d 541
David C. Walls, Charles F. Wood, Louisville, Ky., Ellis N. Slack, Washington, D. C., for appellant., Millard Cox, Louisville, Ky., for appellee.
Allen, Hicks, Miller, Per Curiam.
Published
PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, it appearing that this suit was filed July 6, 1950;

And it appearing that Section 2901 of the Internal Revenue Code, as amended[*542] by Act of February 21, 1950, 64 Stat. 7, became effective September 1, 1950, 26 U. S.C.A. § 2901, and by its own terms was not applicable to any suit filed before it took effect:

It is ordered that the judgment of the District Court be and it hereby is affirmed, upon authority of Stitzel-Weller Distillery, Inc., v. United States, D.C., 82 F.Supp. 50, affirmed 6 Cir., 180 F.2d 357.