Legal Opinion
The Gray Line Company, a Corporation v. R. C. Granquist, District Director of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 20, 1956No. 14978PublishedCited by 25 opinions
1Opinion of the Court
LEMMON, Circuit Judge.
Appellant corporation sued in the court below to recover taxes, penalties and interest paid appellee assessed under Section 3469 of the Internal Revenue Code of 1939, Title 26 United States Code. The suit followed a denial by appellee of appellant’s claim for refund provided by Title 28 U.S.C. § 2411.
During the month involved here, July, 1950, appellant was engaged in the business of “transportation, sightseeing and airport transportation” for hire. One of its activities during that month consisted of the operation of a limousine service for airline passengers alighting…
2Cases cited9 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Brewster v. GageSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Lewis C. McCarty Jr. v. The United StatesUnited States Court of Claims · 1971
- Hal C. Frazier v. United StatesCourt of Appeals for the Fifth Circuit · 1962
20 more not listed; retrieve them via the Exa API.