Legal Opinion
Lanrao, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided May 25, 1970No. 19448PublishedCited by 24 opinions
1Per curiam
The taxpayer sued for the recovery of federal income taxes for the year 1963 in the amount of $81,620.13 plus interest. The District Court initially entered a judgment in favor of the Government, 288 F.Supp. 464, but subsequently modified the judgment and granted a refund to the taxpayer in the sum of $4,212.72 plus interest. The taxpayer appeals from that part of the judgment adverse to its claim. That part of the judgment of the District Court granting the partial refund is not an issue of this appeal. A copy of the original opinion of the District Court is made an appendix hereto, not…
2Cases cited22 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Helvering v. WinmillSupreme Court of the United States · 1938
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
17 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 v. United StatesCourt of Appeals for the Third Circuit · 1972
- Of Course, Inc., (Formerly: The Isaac Hamburger & Sons Company), a Maryland Corporation in Dissolution v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974
- Of Course, Inc. v. CommissionerUnited States Tax Court · 1972
- Allstate Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1977
19 more not listed; retrieve them via the Exa API.