Legal Opinion
Aluminum Products Co. v. United States
United States Court of Claims
Decided December 4, 1951No. 49499PublishedCited by 5 opinions
1Opinion of the CourtMadden, Judge
The plaintiff sues to recover $34,677.14 of excess profits taxes paid by it for the calendar year 1944. Those taxes were properly collected in 1944 but the plaintiff claims that it was entitled to have them refunded when, in 1946, it had an unused excess profits credit which, it says, it was entitled, under the statutes, to carry back to 1944. The Commissioner of Internal Revenue denied the plaintiff’s claim for refund, and the plaintiff brought this suit.
During 1944, and for many years before that, the plaintiff' was an operating manufacturing company, making a variety. of aluminum and…
2Cases cited2 opinions
- Weir Long Leaf Lumber Co. v. CommissionerUnited States Tax Court · 1947
- Mesaba-Cliffs Mining Co. v. CommissionerUnited States Tax Court · 1948
3Cited by5 opinions
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- H. A. Brody Corp. v. United StatesDistrict Court, S.D. Iowa · 1961
- American Well & Prospecting Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- American Valve Co. v. United StatesDistrict Court, S.D. New York · 1956
- Sunswick Corp. v. United StatesDistrict Court, S.D. New York · 1958