Legal Opinion
Dairy Home Co. v. United States
District Court, D. Minnesota
Decided January 20, 1960No. 3-58 Civ. 401PublishedCited by 4 opinions
1Opinion of the Court
DONOVAN, District Judge.
By this action Dairy Home Company, plaintiff (hereinafter referred to as Dairy), is suing the United States of America for a refund of federal income taxes and interest thereon, paid by it for the calendar year ending December 31, 1952. Defendant admits payment of the taxes and claim for refund by Dairy without notice of disallowance within six months from the filing of said claim. Dairy claims that, due to inadvertence, it failed to include a permissible deduction in the sum of $2545.48 for the depreciation of a five-year term bottling contract, purchased by Dairy in…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Doering v. BuechlerCourt of Appeals for the Eighth Circuit · 1945
- Peter Seletos v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
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3Cited by4 opinions
- Timken Roller Bearing Co. v. United StatesDistrict Court, N.D. Ohio · 1964
- City of New Prague, County of Scoot v. HendricksSupreme Court of Minnesota · 1979
- Reading Radio, Inc. v. United StatesDistrict Court, D. New Hampshire · 1969
- Chapin v. Department of RevenueOregon Tax Court · 1974