Legal Opinion
American Brewery, Inc. v. United States
District Court, D. Maryland
Decided October 2, 1954No. Civ. A. No. 6334PublishedCited by 2 opinions
1Opinion of the Court
COLEMAN, Chief Judge.
This is a suit to recover Federal income taxes, declared value excess profits taxes and excess profits taxes in the amount of $24,025.83, alleged to have been illegally assessed against the plain*478tiff, American Brewery, Incorporated, resulting from the refusal of the Collector of Internal Revenue for the District of Maryland to allow a deduction of' $32,-117.14, as a business expense,-from the gross income of the Brewery in its return for its fiscal year, April 1, 1945 to March 31, 1946. A claim for refund of this amount was duly made to the Collector on November 29, 1948,…
2Cases cited17 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. SullivanSupreme Court of the United States · 1927
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
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3Cited by2 opinions
- United States v. Beatrice Foods Co.District Court, D. Minnesota · 1972
- American Brewery, Incorporated, a Body Corporate v. United StatesCourt of Appeals for the Fourth Circuit · 1955