Legal Opinion
Nickerson Lumber Company v. United States
District Court, D. Massachusetts
Decided February 8, 1963No. 60-155PublishedCited by 5 opinions
1Opinion of the Court
JULIAN, District Judge.
The plaintiff, Nickerson Lumber Company, brings this action under 28 U.S.C. § 1346(a) (1) to recover $23,944.75 which it claims was erroneously assessed and collected as income taxes for the years 1954, 1955, and 1956.
The issue presented is whether certain payments made by the plaintiff to the heirs, who are also children, of its deceased founder, Oscar C. Nickerson, are deductible business expenses as contended by the plaintiff, or were nondeductible dividends as determined by the Commissioner of Internal Revenue.
The plaintiff is a Massachusetts corporation organized…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rubber Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Loewy Drug Co. of Baltimore City v. United StatesDistrict Court, D. Maryland · 1964
- Virginia National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Virginia National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Wallace v. CommissionerUnited States Tax Court · 1967