Legal Opinion
Woodward Iron Co. v. United States
District Court, N.D. Alabama
Decided June 10, 1966No. Civ. A. No. 64-459PublishedCited by 4 opinions
1Opinion of the Court
OPINION
LYNNE, Chief Judge.
Contending that the Commissioner erroneously disallowed deductions of state property taxes for the calendar years 1954, 1956, and 19571 in the aggregate amount of $187,476.20, the plaintiff claims of defendant a refund of income *836taxes for such years in the sum of $155,275.77, with interest as allowed by law. The relevant facts may be briefly stated.
Woodward Iron Company (hereinafter referred to as the plaintiff or taxpayer) is a Delaware corporation whose principal place of business is located at Woodward, Jefferson County, Alabama. Throughout the years in question…
2Cases cited3 opinions
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
- Dorr-Oliver, Inc. v. CommissionerUnited States Tax Court · 1963
- Broida, Stone & Thomas, Inc. v. United StatesDistrict Court, N.D. West Virginia · 1962
3Cited by4 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Woodward Iron Company v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Douthit v. United StatesDistrict Court, W.D. Tennessee · 1969
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980