Legal Opinion
A. R. Lantz Co. v. United States
District Court, C.D. California
Decided April 10, 1968No. Civ. No. 66-814PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION and FINDINGS
BYRNE, District Judge.
This is an action for refund of corporate income taxes and interest. Jurisdiction is based on 26 U.S.C. § 7422 and 28 U.S.C. § 1346.
The dispute arises from tax returns filed for the fiscal years ending in February of 1963 and 1964. In each return the plaintiff claimed deductions for interest paid to A. R. Lantz and Gus D. Vellis, the stockholders of the taxpayer. The returns were audited by the Internal Revenue Service and additional taxes were assessed by reason of the disallowance of the deductions. The plaintiff *165paid the additional…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Wilshire & West. Sandwiches v. Commissioner of Int. R.Court of Appeals for the Ninth Circuit · 1949
- Cuyuna Realty Company v. The United StatesUnited States Court of Claims · 1967
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
- Eger v. CommissionerUnited States Tax Court · 1969
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
- Waste Disposal, Inc. v. CommissionerUnited States Tax Court · 1975