Legal Opinion
R. H. Macy & Co. v. United States
District Court, S.D. New York
Decided January 31, 1957PublishedCited by 7 opinions
1Opinion of the Court
BICKS, District Judge.
In this action for refund of Federal income tax and declared value excess profits tax1 for the fiscal year ended January 31, 1942, plaintiffs have moved for summary judgment and the defendant has cross moved for similar relief. The determinative facts having been in the main stipulated, the decision turns upon the construction and applicability of the Regulations promulgated by the Commissioner of Internal Revenue under Section 22(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(d).
The plaintiffs 2 (hereinafter referred to as Macy) owned and operated large…
2Cases cited25 opinions
- United States v. Heirs of BoisdoréSupreme Court of the United States · 1849
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Pollard v. BaileySupreme Court of the United States · 1874
- Morrill v. JonesSupreme Court of the United States · 1883
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
20 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Thorrez v. CommissionerUnited States Tax Court · 1958
- 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
- May Department Stores Co. v. State Tax CommissionCourt of Appeals of Maryland · 1957
- Carson, Pirie, Scott & Co. v. United StatesDistrict Court, N.D. Illinois · 1960
- Carson, Pirie, Scott & Company v. United StatesCourt of Appeals for the Seventh Circuit · 1961
2 more not listed; retrieve them via the Exa API.