Legal Opinion
Piedmont National Bank of Spartanburg v. United States
District Court, W.D. South Carolina
Decided June 19, 1958No. Civ. A. No. 2172PublishedCited by 1 opinion
1Opinion of the Court
WYCHE, Chief Judge.
This is an action, under Title 28 U.S. Code Sec. 1346(a)(1), to recover income and excess profits taxes in the total amount of $19,590.12, with interest, paid under a deficiency assessment for the year 1952.
The assessment was attributable solely to the Commissioner’s disallowance of a deduction taken by plaintiff in its 1952 return for the voluntary demolition of a building during that year. A timely refund claim was made, and it was disallowed by the Commissioner prior to the institution of this action.
In compliance with Rule 52(a) of the Rules of Civil Procedure, 28…
2Cases cited8 opinions
- Providence Journal Co. v. BroderickCourt of Appeals for the First Circuit · 1939
- Union Bed & Spring Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Gerstle v. CommissionerUnited States Board of Tax Appeals · 1935
- Prudential Ins. Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Belle Isle Creamery Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Nickoll v. CommissionerUnited States Tax Court · 1959