Legal Opinion
Portage Plastics Company v. United States
District Court, W.D. Wisconsin
Decided June 23, 1969No. 66-C-61PublishedCited by 14 opinions
1Opinion of the Court
JAMES E. DOYLE, District Judge.
This is an action brought under 28 U.S.C. § 1346(a) (1) to recover United States corporation income taxes and statutory interest assessed and paid thereon for fiscal years ended May 31, 1960, through May 31, 1963, in the amount of $164,733.13 plus interest accumulated from the date of said payment. The action arises under the Internal Revenue Code of 1954.
Several issues are raised by the pleadings, but by stipulation and order the following issue was severed for separate trial: whether plaintiff qualified as a small business corporation within the meaning of…
2Cases cited24 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- ICC v. ParkerSupreme Court of the United States · 1945
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
19 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Parker Oil Co. v. CommissionerUnited States Tax Court · 1972
- Amory Cotton Oil Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1972
- Estate of Allison v. CommissionerUnited States Tax Court · 1971
- Brennan v. O'DONNELLDistrict Court, N.D. Alabama · 1971
- Shores Realty Company, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
9 more not listed; retrieve them via the Exa API.