Legal Opinion
Ochs v. United States
United States Court of Claims
Decided July 18, 1962No. Nos. 362-56 to 365-56PublishedCited by 10 opinions
1Opinion of the Court
JONES, Chief Judge.
Two of these four actions consolidated for trial (Nos. 362-56 and 364-56) seek recovery of corporate income and excess profits taxes assessed against a corporation, Ochs Brothers, Incorporated, for the fiscal years ending January 31, of each of the years 1943 through 1947. Such assessments were paid in 1950 by the individual plaintiffs, Alfred L. Ochs and Donald F. Ochs.1
The other two suits involve the assessment for calendar year 1947 of personal income taxes against Alfred and Donald Ochs and their wives. This assessment was based on the theory that Ochs Brothers,…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Commissioner v. SternSupreme Court of the United States · 1958
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Leighton v. United StatesSupreme Court of the United States · 1933
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- N. B. Drew v. The United States. The Valley National Bank of Arizona, of the Estate of William F. Drew, Deceased v. The United StatesUnited States Court of Claims · 1966
- Vern Realty, Inc. v. CommissionerUnited States Tax Court · 1972
- United States v. BushlowDistrict Court, E.D. New York · 1993
- United States v. McDonald & Eide, Inc.Court of Appeals for the Third Circuit · 1989
5 more not listed; retrieve them via the Exa API.