Legal Opinion
The Brown Paper Mill Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 11, 1958No. 16115PublishedCited by 18 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Brown Paper Mill Co., herein called the taxpayer, manufactures and sells Kraft paper and board. The taxpayer was incorporated in 1929. It and its predecessor corporation have been in operation since 1923.
The present controversy concerns the taxpayer’s Federal excess profits taxes for the years 1940 through 1945. It filed claims for refund of income taxes overpaid for the years 1942 through 1945. It also filed applications for relief from and refund of excess profits taxes paid for the years 1940-1945. The Commissioner of Internal Revenue disallowed the application for…
2Cases cited17 opinions
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Corn Products Refining Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Brown Paper Mill Co. v. CommissionerUnited States Tax Court · 1954
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The Crowell-Collier Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Willmut Gas & Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1963
- Headline Publications, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Interstate Milling Co. v. CommissionerUnited States Tax Court · 1959
13 more not listed; retrieve them via the Exa API.