Legal Opinion
Western Terminal Company v. United States
Court of Appeals for the Ninth Circuit
Decided May 29, 1969No. 22387PublishedCited by 14 opinions
1Per curiam
This appeal involves federal income taxes for the year 1960. On June 3, 1964, the taxpayer (Appellant) paid a deficiency of its taxes for 1960 in the sum of $203,222.05. A timely claim for refund was thereafter filed which was rejected and this action was timely filed in the District Court. This appeal is from the judgment of said court entered in favor of the United States of America (Appellee) on September 1, 1967. The District Court had jurisdiction under Title 28 U.S.C. § 1346(a) and this court has jurisdiction under Title 28 U.S.C. § 1391.
The questions presented by Appellant on the…
2Cases cited4 opinions
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Moise v. BurnetCourt of Appeals for the Ninth Circuit · 1931
- A. Glendon Johnson, Administrator, C.T.A., Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Lassen Lumber & Box Co. v. BlairCourt of Appeals for the Ninth Circuit · 1928
3Cited by14 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Durovic v. CommissionerUnited States Tax Court · 1975
- Laurence S. Ames and Joy A. Ames v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Watson Land Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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