Legal Opinion
M. S. D., Inc. v. United States
District Court, N.D. Ohio
Decided March 25, 1977No. Civ. A. Nos. C74-498 to C74-500PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
MANOS, District Judge.
The three plaintiff corporations, M.S.D., Inc., The Signal Devices and Alarm Company, and Morse Signal Devices, Inc., initiated these three actions against the United States of America pursuant to 28 U.S.C. § 1346(a)(1)1 in order to obtain income tax refunds and interest for the taxable year ending March 31, 1970. The amount of federal income tax to which each plaintiff corporation claims entitlement to a refund is:
Plaintiff Amount
M.S.D., Inc. $ 637.00
Morse Signal Devices, Inc. 6,152.00
The Signal Devices and Alarm Company 1,670.00
The three cases were…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
- United States v. Frances Louise Eddy, United States of America v. Paul Matthew BonannoCourt of Appeals for the Ninth Circuit · 1976
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3Cited by4 opinions
- United States v. PaynerDistrict Court, N.D. Ohio · 1977
- McClain v. StateDistrict Court of Appeal of Florida · 1982
- MSD INC. v. United StatesDistrict Court, N.D. Ohio · 1977
- State v. BurchCircuit Court for the Judicial Circuits of Florida · 1989