Legal Opinion
Maine Steel, Inc. v. United States
District Court, D. Maine
Decided June 23, 1959No. Civ. 5-50PublishedCited by 12 opinions
1Opinion of the Court
GIGNOUX, District Judge.
This is an action brought pursuant to the provisions of 28 U.S.C.A. § 1346(a) (1) to recover $299,803.02 of Federal excess profits taxes, with interest, paid by plaintiff for the fiscal year ended March 31, 1945. The net amount sought (after adjustment for related deficiencies in income taxes and declared value excess profits taxes) is some $274,700. The Commissioner has tentatively conceded a net overpayment of such taxes of some $122,300, so that the amount at issue is approximately $152,000.
Since part of the claimed overpayment results from the carry back to the…
2Cases cited68 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- United States v. PhellisSupreme Court of the United States · 1921
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
63 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Thomas Crawley Davis and Grace Ethel Davis v. United StatesUnited States Court of Claims · 1961
- Davis v. United StatesUnited States Court of Claims · 1961
- Morrill v. United StatesDistrict Court, D. Maine · 1964
- Atlas Oil & Refining Corp. v. CommissionerUnited States Tax Court · 1961
- Dooly v. CommissionerUnited States Tax Court · 1972
7 more not listed; retrieve them via the Exa API.