Legal Opinion
Motorlease Corporation v. United States
District Court, D. Connecticut
Decided March 26, 1963No. Civ. 9128PublishedCited by 23 opinions
1Opinion of the Court
BLUMENFELD, District Judge.
RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT
The plaintiff, Motorlease Corporation, seeks to recover payments of income taxes plus interest made in response to deficiency assessments for the fiscal years ended September 30, 1957, 1958, 1959 and 1960. As its name suggests, the plaintiff is in the business of leasing its automobiles to others. For each year, the taxpayer reported gains which arose from the sale of certain of those automobiles at prices in excess of their depreciated basis at the time of sale. In every such instance, the commissioner substituted the…
2Cases cited14 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Imperial Oil, Limited v. Frank DrlikCourt of Appeals for the Sixth Circuit · 1956
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Stevenot v. NorbergCourt of Appeals for the Ninth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Macabe Co. v. CommissionerUnited States Tax Court · 1964
- Fribourg Navigation Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- United States v. The Motorlease CorporationCourt of Appeals for the Second Circuit · 1964
- Smith Leasing Co. v. CommissionerUnited States Tax Court · 1964
18 more not listed; retrieve them via the Exa API.