Legal Opinion
Carson, Pirie, Scott & Co. v. United States
District Court, N.D. Illinois
Decided June 30, 1960No. Civ. A. No. 56 C 1707Published
1Opinion of the Court
IGOE, District Judge.
This is an action brought by Carson, Pirie, Scott & Company for the recovery of Federal income and excess profits taxes paid for the fiscal years ended January 31, 1944 through 1948, amounting to $931,420.24 plus statutory interest.
The plaintiff, Carson, Pirie, Scott & Company, referred to hereafter as Car*481son, is an Illinois corporation operating retail department stores, with its principal place of business in Chicago, Illinois.
During the taxable years, which are the subject of this action, and for many years prior thereto, Carson employed the retail method of inventory…
2Cases cited8 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Hutzler Bros. Co. v. CommissionerUnited States Tax Court · 1947
- R. H. MacY & Co., Inc., L. Bamberger & Co., Davison-Paxon Co., and the La Salle & Koch Company v. United StatesCourt of Appeals for the Second Circuit · 1958
- Kaufmann & Baer Company v. United StatesUnited States Court of Claims · 1956
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