Legal Opinion
Inland Oil and Chemical Corporation v. United States
District Court, D. Maryland
Decided February 9, 1972No. Civ. 19870PublishedCited by 2 opinions
1Opinion of the Court
THOMSEN, District Judge.
In this action, tried before the Court without a jury, Inland Oil and Chemical Corporation (Inland Oil) seeks recovery of accumulated earnings taxes 1 and interest thereon, assessed against and paid by it for the calendar year 1965 in the amount of $11,980.45. Inland Terminals, Inc., a wholly-owned subsidiary of Inland Oil, seeks recovery of similar taxes and interest assessed against and paid by it for the fiscal year ended August 31, 1965, 2 in the amount of $7,195.15.
The question presented with respect to each plaintiff is whether, during the relevant taxable year,…
2Cases cited26 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
21 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Simons-Eastern Company v. United StatesDistrict Court, N.D. Georgia · 1972
- Inland Terminals, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1973