Legal Opinion
Pine Hall-Pomona Corp. v. United States
District Court, M.D. North Carolina
Decided August 13, 1964No. Nos. C-35, C-187PublishedCited by 1 opinion
1Opinion of the Court
GORDON, District Judge.
These actions were instituted to recover income and excess profits taxes, plus interest, paid to the Government for the calendar years 1950,1951, and 1953-1956, inclusive. The actions involve allowances for percentage depletion under § 114 of the Internal Revenue Code of 1939 and § 613 of the Internal Revenue Code of 1954, computed pursuant to an Act of Congress of September 26, 1961 (Public Law 87-312, 75 Stat. 674) inasmuch as the plaintiff filed an election under the terms of the 1961 Act.
The facts are not in dispute and were submitted to the Court by stipulation.…
2Cases cited9 opinions
- United States v. Cooper Corp.Supreme Court of the United States · 1941
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Maryland Ex Rel. Burkhardt v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Osaka Shosen Kaisha Line v. United StatesSupreme Court of the United States · 1937
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
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3Cited by1 opinion
- Pine Hall-Pomona Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965