Legal Opinion
Cherry v. United States
District Court, C.D. California
Decided February 3, 1967No. Civ. 64-377, 64-378, 66-1163PublishedCited by 6 opinions
1Opinion of the Court
DECISION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW
HAUK, District Judge.
Two actions against the United States for refund of Federal corporate income taxes erroneously and illegally assessed, collected by the Government and overpaid by the individual taxpayer plaintiffs as shareholders and transferees of three dissolved corporations; and one counteraction by the United States against the said individual taxpayers, the three dissolved corporations and three holding companies who were the distributees of the assets of the dissolved corporations.
These controversies, consolidated for trial, arise…
2Cases cited19 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Riss v. CommissionerUnited States Tax Court · 1971
- Bolker v. CommissionerUnited States Tax Court · 1983
- Supreme Investment Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Supreme Investment Corp. v. United StatesDistrict Court, W.D. Louisiana · 1970
- Bolker v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.