Legal Opinion
J. I. Case Co. v. United States
United States Court of Claims
Decided May 6, 1940No. 42772PublishedCited by 6 opinions
1Opinion of the Court
WHITAKER, Judge.
There is involved in this case the plaintiff’s income-tax liability for the year 1927 and for the year 1928.
First, with respect to its liability for 1927. The plaintiff, which kept its books on an accrual basis, deducted in its Federal income-tax return for 1926 its liability for income taxes for 1926 as imposed by the Wisconsin income-tax law of 1925, amounting to $173,684.28. In the year 1927, and before this tax was paid, the law was amended, the provision for the levy against 1926 income was repealed, and a tax was levied on two-thirds of plaintiff’s income for 1926 and…
2Cases cited11 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Lakeland Grocery Co. v. CommissionerUnited States Board of Tax Appeals · 1937
- Clark Thread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Bliss v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1932
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3Cited by6 opinions
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Commissioner of Int. Rev. v. Rowan Drilling Co.Court of Appeals for the Fifth Circuit · 1942
- American Dispenser Co. v. CommissionerUnited States Tax Court · 1967
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Clarke v. StateSupreme Court of Alabama · 1951
1 more not listed; retrieve them via the Exa API.