Legal Opinion
Reuben H. Donnelley Corporation v. United States
District Court, S.D. New York
Decided July 20, 1966No. 64 Civ. 657PublishedCited by 10 opinions
1Opinion of the Court
OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW.
LEYET, District Judge.
In this tax refund action the plaintiff, The Reuben H. Donnelley Corporation (hereinafter “Donnelley”) seeks to recover $105,292.80 plus interest which it paid pursuant to corporate income tax deficiencies for the taxable years 1953 through 1957. The complaint is in two counts. The first count seeks to recover $33,274.39 plus interest on the ground that a deduction representing the amortization on a covenant not to compete held by Donnelley was erroneously disallowed in 1955, 1956 and 1957. The second count seeks to…
2Cases cited26 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
21 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- The Charter Company v. United StatesCourt of Appeals for the Eleventh Circuit · 1992
- Baldarelli v. CommissionerUnited States Tax Court · 1973
- Missouri Pacific Railroad Company v. United StatesCourt of Appeals for the Eighth Circuit · 1969
- Oklahoma Gas & Electric Co. v. United StatesDistrict Court, W.D. Oklahoma · 1968
5 more not listed; retrieve them via the Exa API.