Legal Opinion
Cargill, Inc. v. United States
District Court, D. Delaware
Decided September 12, 1942No. Civil Action No. 238PublishedCited by 1 opinion
1Opinion of the Court
LEAHY, District Judge.
This is a suit for a refund of excess profits taxes for the year 1934 alleged to have been erroneously paid by plaintiff Warehouse Company.1
In August of 1934, Warehouse Company filed its capital stock tax return for the year ending June 30, 1934. In the belief that it was not doing business for the preceding taxable year,2 it claimed exemption for the payment of the capital stock tax and stated its capital stock valuation as “none”.
Warehouse Company’s income and excess profits tax return for the calendar year 1934 reported a net income of $149,384.77 but showed no excess…
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brewster v. GageSupreme Court of the United States · 1930
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Celanese Lanese Corp. v. HigginsDistrict Court, S.D. New York · 1949