Legal Opinion
Stanley, Inc. v. Schuster
District Court, S.D. Ohio
Decided January 22, 1969No. Civ. A. 8012PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
KINNEARY, District Judge.
Plaintiff, Stanley, Inc., has brought this action under Title 28, United States Code, Section 1340, seeking a refund of federal income taxes which were paid by it as a taxpayer on December 20, 1965.
The facts of this case, as stipulated and as presented at trial, concern the activities of Stanley, Inc. during the years 1954 through 1963. The Commissioner of Internal Revenue assessed a tax deficiency against the taxpayer in the amount of $126,052.28 plus interest of $15,478.53 for the year 1963. Subsequently, $2,-139.44 of the interest was abated.…
2Cases cited13 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- American Bantam Car Co. v. CommissionerUnited States Tax Court · 1948
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Union Mutual Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the First Circuit · 1978
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2006
- Six Seam Company, Inc., (73-2169), Plaintiff-Cross-Appellant (73-2170) v. United States of America, (73-2169), Defendant-Cross-Appellee (73-2170)Court of Appeals for the Sixth Circuit · 1975
- Union Mutual Life Insurance v. United StatesDistrict Court, D. Maine · 1976
- Stanley, Inc. v. Paul A. Schuster, District Director, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1970
4 more not listed; retrieve them via the Exa API.