Legal Opinion
American Valve Co. v. United States
District Court, S.D. New York
Decided January 4, 1956PublishedCited by 1 opinion
1Opinion of the Court
SUGARMAN, District Judge.
American Valve Comp'any brought an •action to recover from the United States the sum of $27,065.45 as a. refund of taxes paid for the years 1942 and-1943. Both parties now move for summary-judgment. . ;
The facts are not in dispute. Plaintiff, for the years 1942 and 1943, filed" income and excess profits tax returns, showing excess profits tax due for 1942 in the sum of $75,843.97, "arid for the-"year 1943 in the sum of $52,185.72.. Both sums were ultimately paid to the-Collector of Internal Revenue.
During both of these years, the stock in the plaintiff corporation was…
2Cases cited9 opinions
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Western Transmission Corp. v. CommissionerUnited States Tax Court · 1952
- O. Falk's Dep't Store, Inc. v. CommissionerUnited States Tax Court · 1953
- Frederick Smith Enter. Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1948
- Walnut Street Co. v. GlennDistrict Court, W.D. Kentucky · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sunswick Corp. v. United StatesDistrict Court, S.D. New York · 1958