Legal Opinion
Abbot Laboratories International Co. v. United States
District Court, N.D. Illinois
Decided March 26, 1958No. 53 C 809PublishedCited by 12 opinions
1Opinion of the Court
CAMPBELL, District Judge.
Plaintiff, a domestic corporation organized under the laws of the State of Delaware, brings this action for refund of taxes paid by it in respect of its corporate returns for 1946, 1947 and 1948. Plaintiff claims that certain taxes alleged to have been paid by it to the Governments of Argentina and Colombia should be allowed as credits against tax for the years in question under Section 131 of the Internal Revenue Code of 1939 (26 U.S.C.A. § 131). So far as material here, Section 23, dealing with deductions from gross income, provides:
“In computing net income there…
2Cases cited19 opinions
- Biddle v. CommissionerSupreme Court of the United States · 1938
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- F. W. Woolworth Co. v. United StatesCourt of Appeals for the Second Circuit · 1937
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
- United States v. Waterman Steamship CorporationCourt of Appeals for the Fifth Circuit · 1964
- Federated Mutual Implement & Hardware Insurance Co., a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Allstate Insurance Company v. The United StatesUnited States Court of Claims · 1969
- National Cash Register Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1968
7 more not listed; retrieve them via the Exa API.