Legal Opinion
RATH PACKING COMPANY v. Bacon
District Court, S.D. Iowa
Decided May 4, 1966No. Civ. 6-1589-CPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM
STEPHENSON, Chief Judge.
1. This is an action for the refund of federal income taxes, in the amount of $32,743.73 for 1957 and $37,043.69 for 1959, which plaintiff alleges were excessively collected for each of those years.
2. The Commissioner of Internal Revenue disallowed deductions from income claimed by plaintiff for contributions to an Automation Fund for 1959 through 1961 and for interest on that fund in 1961 and 1962. The year 1957 is involved as a result of a net operating loss carryback from 1960. The year 1959 is involved as a result of a claimed deduction in that year and…
2Cases cited6 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Helvering v. Russian Finance & Construction CorporationCourt of Appeals for the Second Circuit · 1935
- Tucker v. CommissionerUnited States Tax Court · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- The Washington Post Company v. The United StatesUnited States Court of Claims · 1969
- Lukens Steel Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Cyclops Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1976
- Lukens Steel Co. v. CommissionerUnited States Tax Court · 1969
- Renville v. Department of RevenueOregon Tax Court · 1973
3 more not listed; retrieve them via the Exa API.