Legal Opinion
Consolidated Dry Goods Company v. United States
District Court, D. Massachusetts
Decided February 5, 1960No. Civ. A. 57-238PublishedCited by 12 opinions
1Opinion of the Court
FRANCIS J. W. FORD, District Judge.
This is an action to recover alleged overpayments by plaintiff on its federal income taxes for its fiscal years ending January 31, 1948, through January 31, 1955, inclusive. The sole issue involved is whether plaintiff is entitled to report for income tax purposes profits from sales of merchandise made under its Cycle Budget Account Plan in accordance with the installment method provided in § 44(a) of the Internal'Revenue Code of 1939, 26 U.S.C.A. § 44(a) and § 453(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 453(a).
Plaintiff is a corporation…
2Cases cited4 opinions
- Barr v. United StatesSupreme Court of the United States · 1945
- Puerto Rico v. Shell Co. (PR), Ltd.Supreme Court of the United States · 1937
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Prendergast v. CommissionerUnited States Board of Tax Appeals · 1931
3Cited by12 opinions
- Pozzi v. CommissionerUnited States Tax Court · 1967
- Gimbel Bros. v. United StatesUnited States Court of Claims · 1976
- Commissioner of Internal Revenue v. Robert J. And Emma R. StuatrCourt of Appeals for the Third Circuit · 1962
- Rhodes v. United StatesDistrict Court, W.D. South Carolina · 1965
- W. T. Grant Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
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