Legal Opinion

Garwood Industries v. United States

District Court, E.D. Michigan

Decided November 5, 1969No. Civ. A. No. 25953Published

1Opinion of the Court

AMENDED MEMORANDUM OPINION AND ORDER

KEITH, District Judge.

This is an Amended Opinion and Order modifying and supplementing the opinion of the Court rendered orally from the bench on April 22, 1969, immediately following oral arguments by the parties.

This action was initiated by Garwood Industries, Inc., to recover the payment of certain taxes with interest thereon which had been assessed by the Commissioner of Internal Revenue for the fiscal years 1951 and 1952. It is the position of the Government, defendant herein, that the taxpayer, who at the time maintained his accounting records on an…

2Cases cited7 opinions

  1. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  2. Breeze Corporations, Inc. v. United StatesUnited States Court of Claims · 1954
  3. Holmes Projector Co. v. United StatesUnited States Court of Claims · 1952
  4. Maryland Shipbuilding and Drydock Company v. The United StatesUnited States Court of Claims · 1969
  5. Junior Toy Corp. v. United StatesUnited States Court of Claims · 1953

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