Legal Opinion
H. A. Brody Corp. v. United States
District Court, S.D. Iowa
Decided September 29, 1961No. Civ. A. No. 2-455PublishedCited by 3 opinions
1Opinion of the Court
VAN PELT, District Judge.
This matter is before the court upon cross-motions for summary judgment.. H. A. Brody Corp. brought the suit to recover internal revenue taxes alleged to. have been wrongfully assessed and collected. There is presented a question of' first impression calling for an interpretation of § 432(e) of the Excess Profits. Tax Act of 1950, 26 U.S.C.A. §§ 430-474, 1939 Internal Revenue Code.
H. A. Brody Corp. is a successor to a. corporation named Davenshire, Incorporated (hereinafter referred to as taxpayer). Taxpayer during the fiscal year-ended Nov. 30, 1951 manufactured…
2Cases cited9 opinions
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- United States v. KingmanCourt of Appeals for the Fifth Circuit · 1948
- Union Bus Terminal, Inc. v. CommissionerUnited States Tax Court · 1949
- Mesaba-Cliffs Min. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Lohf v. CaseyDistrict Court, D. Colorado · 1971
- Estate of Cassidy v. CommissionerUnited States Tax Court · 1985
- Bourget v. Government Employees InsuranceDistrict Court, D. Connecticut · 1969