Legal Opinion
Lewis A. Crossett Co. v. United States
United States Court of Claims
Decided June 1, 1931No. J-580PublishedCited by 12 opinions
1Opinion of the Court
WILLIAMS, Judge.
The plaintiff sues to recover the sum of $100,000, with interest thereon, an alleged overpayment of its income and excess profits-taxes for the fiseal year ended March 31, 1920.
The basis of the suit is that the Commissioner of Internal Revenue, in computing plaintiff’s invested capital for the year in question, erroneously failed to include therein certain sums representing good will.
*295The plaintiff corporation upon its organization in 1912 acquired all the assets of every name, kind, and character, including good will, trade-marks, trade-names, both tangible and intangible…
2Cases cited6 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Daily Pantagraph, Inc. v. United StatesUnited States Court of Claims · 1929
- Feather River Lumber Co. v. United StatesUnited States Court of Claims · 1928
- Colorado Continental Lumber Co. v. United StatesUnited States Court of Claims · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Weagant v. BowersCourt of Appeals for the Second Circuit · 1932
- Ronald Press Co. v. SheaCourt of Appeals for the Second Circuit · 1940
- Strong Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Henry Prentiss & Co. v. United StatesCourt of Appeals for the Second Circuit · 1932
7 more not listed; retrieve them via the Exa API.