Legal Opinion
United States v. Claycraft Company
District Court, S.D. Ohio
Decided September 26, 1972No. Civ. A. 6308PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
KINNEARY, Chief Judge.
This action was instituted by the United States to recover allegedly erroneous refunds of taxes plus interest from the Claycraft Company. The total amount of the refunds is $50,003.14 for the fiscal year ending November 30, 1956 [1956]. Included in this total is the sum of $7,994.05, which constituted a net operating loss carryback from the fiscal year ending November 30, 1959 [1959]. The jurisdiction of the Court arises under Title 28, United States Code, §§ 1340 and 1345, and Title 26, United States Code, § 7405(b), and is not contested.
On February 28,…
2Cases cited19 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tina Deal v. The Cincinnati Board of EducationCourt of Appeals for the Sixth Circuit · 1966
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
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3Cited by2 opinions
- United States v. AugspurgerDistrict Court, W.D. New York · 1978
- United States v. MacPhailDistrict Court, S.D. Ohio · 2004