Legal Opinion
Beer v. United States
District Court, S.D. Alabama
Decided June 28, 1955No. Civ. A. Nos. 1084-1087, 1303PublishedCited by 6 opinions
1Opinion of the Court
THOMAS, District Judge.
These actions are for the refund of income taxes and excess profits taxes for the years 1944 and 1945. They relate generally to the same facts and issues, were consolidated for trial and accordingly consolidated findings will be rendered. The cases were tried before the Court sitting without a jury on December 14 and 15, 1954, followed by the submission of briefs.
The first action, Civil No. 1084, is for the recovery of $633.84 and interest alleged to be an overpayment of income taxes for the calendar year 1945. It relates solely to Questions (1) and (2) below. The…
2Cases cited6 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Alamo Broadcasting Co. v. CommissionerUnited States Tax Court · 1950
- Tennessee-Arkansas Gravel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Josephs v. CommissionerUnited States Tax Court · 1947
- Geuder, Paeschke & Frey Co. v. Com'r of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Morgan v. CommissionerUnited States Tax Court · 1961
- Picker v. United StatesUnited States Court of Claims · 1967
- Guttmann v. United StatesDistrict Court, W.D. Pennsylvania · 1960
- Harvey Picker and Jean Picker v. The United States. Harvey Picker and Evelyn Picker, as the Executors of the Estate of James Picker, and Evelyn Picker v. The United StatesUnited States Court of Claims · 1967
- Matles v. CommissionerUnited States Tax Court · 1964
1 more not listed; retrieve them via the Exa API.