Legal Opinion
Wofac Corporation v. United States
District Court, D. New Jersey
Decided June 1, 1967No. Civ. 190-64PublishedCited by 2 opinions
1Opinion of the Court
OPINION
COHEN, District Judge:
Plaintiff, WOFAC Corporation, 1 a Delaware corporation, engaged in the management-consultant business, seeks refund of corporate income taxes paid, which it claims were improperly assessed in the amount of $26,371.17, together with statutory interest thereon. Jurisdiction is properly invoked pursuant to 28 U.S.C. § 1346(a) (1).
The matter was tried to the Court without a jury, therefore, the stipulations of facts, as supplemented by brief oral testimony offered primarily for the introduction of documentary exhibits, shall constitute the matrices of this opinion in…
2Cases cited28 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- United States v. Fenix and Scisson, Inc., a CorporationCourt of Appeals for the Tenth Circuit · 1966
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
- Maxwell Hardware Company, a Corporation, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Ninth Circuit · 1965
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
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3Cited by2 opinions
- In Re Universal Money Order Co.District Court, S.D. New York · 1977
- Schmitt v. LumbardDistrict Court, S.D. New York · 1977