Legal Opinion
Boise National Leasing, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided February 1, 1968No. 21331_1PublishedCited by 17 opinions
1Opinion of the Court
JOHNSEN, Senior Circuit Judge.
Taxpayer, Boise National Leasing, Inc., of Boise, Idaho, has appealed from the District Court’s dismissal on the merits of its suit for refund of some manufacturer’s excise taxes, § 4061(a), Int. Rev.Code of 1954, 26 U.S.C.A. § 4061(a). The tax amounts involved were $10,463.-19 for the year 1962 and $1,000.49 for the year 1964.
We agree with the trial court’s findings and conclusions, 257 F.Supp. 614, except as to the correctness of the computations or amounts of the taxes involved. To enable the court to deal with this aspect, as later discussed, the judgment…
2Cases cited6 opinions
- United States v. JonesCourt of Appeals for the Ninth Circuit · 1949
- Charles Peckat Mfg. Co. v. JareckiCourt of Appeals for the Seventh Circuit · 1952
- Technicolor Motion Picture Corp. v. WestoverCourt of Appeals for the Ninth Circuit · 1953
- Rudin v. SteinbuglerCourt of Appeals for the Second Circuit · 1939
- Richard P. Vinal and United States of America v. Peterson Mortuary, Inc.Court of Appeals for the Eighth Circuit · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Pittway Corporation, and Subsidiaries v. United StatesCourt of Appeals for the Seventh Circuit · 1996
- Klapmeier v. Telecheck International, Inc.Court of Appeals for the Eighth Circuit · 1973
- Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1983
- Schneider National Leasing Inc v. United StatesCourt of Appeals for the Seventh Circuit · 2021
12 more not listed; retrieve them via the Exa API.