Legal Opinion
A. D. Juilliard & Co., Inc. v. James W. Johnson, Collector of Internal Revenue for the Third District of New York
Court of Appeals for the Second Circuit
Decided September 29, 1958No. 24931_1PublishedCited by 19 opinions
1Opinion of the Court
RYAN, District Judge.
Juilliard & Co., appellant taxpayer, filed suit in the District Court seeking a refund of excess profits taxes assessed and paid by it for the calendar year 1943 (Sec. 3772, Title 26 U.S.C. and Sec. 1340, Title 28 U.S.C.). Judge Leibell after trial without a jury gave judgment dismissing the complaint upon the merits.
*838Judge Leibell, as has been his custom, filed carefully prepared full and complete findings of fact and conclusions of law; he also filed a separate opinion. He has by his industry and scholarly thoroughness lightened the burden of this court; familiarity with…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Grimes v. SandersSupreme Court of the United States · 1876
- United States v. International Building Co.Supreme Court of the United States · 1953
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Yonkers Fur Dressing Co. v. Royal InsuranceNew York Court of Appeals · 1928
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Albright v. RJ Reynolds Tobacco CompanyDistrict Court, W.D. Pennsylvania · 1972
- Morris v. TravisonoDistrict Court, D. Rhode Island · 1974
- Hartsfield v. SEAFARERS INTERN. UNION, ETC.District Court, S.D. Alabama · 1977
- True v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Glemboski v. GlemboskiSupreme Court of Connecticut · 1981
14 more not listed; retrieve them via the Exa API.