Legal Opinion
CONTAINER SERVICE COMPANY v. United States
District Court, S.D. Ohio
Decided May 3, 1972No. 3995PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
WEINMAN, Chief Judge.
This is a tax refund action wherein the plaintiff, Container Service Company, seeks to recover the sum of $10,080.-00 representing taxes allegedly wrongfully collected by the Internal Revenue Service for the taxable years 1968 and 1969. The amount of income tax for which a refund is sought results from the action of the Commissioner of Internal Revenue in denying the plaintiff a deduction for contributions made by the plaintiff to a profit-sharing plan in the taxable years 1968 and 1969. The sole issue raised in this action is whether plaintiff’s…
2Cases cited8 opinions
- Inland Steel Co. v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1949
- W. W. Cross & Co. v. National Labor Relations BoardCourt of Appeals for the First Circuit · 1949
- National Labor Relations Board v. General Motors CorporationCourt of Appeals for the Second Circuit · 1950
- Ed & Jim Fleitz, Inc. v. CommissionerUnited States Tax Court · 1968
- Loevsky v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Pulver Roofing Co. v. CommissionerUnited States Tax Court · 1978
- E. F. Higgins & Co. v. CommissionerUnited States Tax Court · 1980
- Container Service Company v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- E. F. Higgins & Co. v. CommissionerUnited States Tax Court · 1980
- Pulver Roofing Co. v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.