Legal Opinion
Broida, Stone & Thomas, Inc. v. United States
District Court, N.D. West Virginia
Decided May 31, 1962No. Civ. A. No. 1020-WPublishedCited by 16 opinions
1Opinion of the Court
PAUL, District Judge.
The plaintiff, hereinafter called “Taxpayer”, seeks judgment for income taxes erroneously assessed and collected, for its fiscal year ending January 31, 1960. The case is submitted upon stipulation of facts and briefs by counsel.
Taxpayer owns and operates a department store in Parkersburg, West Virginia, and, for accounting and income tax purposes, uses the accrual method and a fiscal year ending each January 31st. For its fiscal years ending January 31, 1957, 1958 and 1959, Taxpayer accrued and deducted its West Virginia state and municipal personal property taxes,…
2Cases cited9 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
- COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.Court of Appeals for the Third Circuit · 1943
- Whitney Mfg. Co. v. CommissionerUnited States Tax Court · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1981
- All-Steel Equipment, Inc. v. CommissionerUnited States Tax Court · 1970
- Herbert S. Witte v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Diebold, Inc. v. United StatesUnited States Court of Claims · 1989
- Woodward Iron Co. v. United StatesDistrict Court, N.D. Alabama · 1966
11 more not listed; retrieve them via the Exa API.