Legal Opinion
Schall & Co. v. United States
District Court, S.D. New York
Decided November 19, 1954PublishedCited by 10 opinions
1Opinion of the Court
GODDARD, District Judge.
This is a claim for refund of excess profits tax paid by the plaintiff on the-basis of the Commissioner’s computation of the tax liability.1 Plaintiff had *138filed an excess profits tax return for its fiscal year ending April 30, 1946, by July 15, 1946, as required by law. Section 53, Internal Revenue Code. Although- the excess profits tax was repealed for 1946 and later years, it was retained ; for -the 1945 portion of fiscal years begun ¡in 1945 and ended in 1946. Revenue Act of 1945. Ch. 453, Title 1, 59 Stat. 568 and 571, §§ 122 and 131, 26 U.S.C.A.Int.Rev.Acts, pages…
2Cases cited14 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Burke & Herbert Bank & Trust Co. v. CommissionerUnited States Tax Court · 1948
- Keeler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Buttolph v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- Wilbur v. CommissionerUnited States Tax Court · 1964
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Daniels Jewelers, Inc. v. United StatesUnited States Court of Claims · 1960
- In Re StokesUnited States Bankruptcy Court, D. Maryland · 2004
5 more not listed; retrieve them via the Exa API.