Legal Opinion
Motor Fuel Carriers, Inc. v. The United States
United States Court of Claims
Decided January 23, 1970No. 43-68PublishedCited by 22 opinions
1Opinion of the Court
OPINION
DAVIS, Judge.
We have to decide, on undisputed facts submitted by joint stipulation, a narrow but prickly issue emerging from the accumulated earnings tax imposed by § 531 of the Internal Revenue Code of 1954. 1 Taxpayer, a Florida corporation, was assessed income tax deficiencies for 1958-1962, including accumulated earnings taxes. Within ten days of notice and demand by the Government, the company paid the entire amount of the tax alleged to be due, with interest from the return due date of the years in question. It then sued to recover the amount thus paid under § 531. Motor Fuel…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Jerone E. Casey, Transferee of the Bankers Development Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Alexander Proudfoot Co. v. United StatesUnited States Court of Claims · 1972
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
- Bardahl Manufacturing Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Ray E. Loper Lumber Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1971
- D.D.I., Inc. v. United StatesUnited States Court of Claims · 1972
17 more not listed; retrieve them via the Exa API.