Legal Opinion
Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States
United States Court of Claims
Decided June 9, 1967No. 302-63PublishedCited by 86 opinions
1Opinion of the Court
OPINION
NICHOLS, Judge: *
This is a suit for refund of corporation income tax and assessed interest in the total sum of $4,274,803.78 for the fiscal years ended April 30, 1958 through 1962. While plaintiff does not claim a refund for the fiscal year ended April 30, 1957, it claims entitlement to a carryover of a net operating loss from such year to the fiscal year ended April 30, 1959. Defendant by counterclaim seeks a judgment for income tax and interest previously refunded in the sum of $559.99 for the fiscal years 1958 through 1960, and for unpaid assessments of income tax and interest in…
2Cases cited27 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- White v. United StatesSupreme Court of the United States · 1938
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
22 more not listed; retrieve them via the Exa API.
3Cited by86 opinions
- Miller v. United StatesUnited States Court of Claims · 1980
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Georgia-Pacific Corp. v. United StatesUnited States Court of Claims · 1980
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
81 more not listed; retrieve them via the Exa API.