Legal Opinion
ADVANCE CONSTRUCTION COMPANY, INC. v. United States
District Court, N.D. Illinois
Decided December 15, 1972No. 72 C 247PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
MAROVITZ, District Judge.
I
This is a civil action against the United States of America for the recovery of Federal Income taxes assessed and collected for the calendar year 1967. This Court has jurisdiction to hear this complaint under 28 U.S.C. § 1346(a) (1).
The basic facts leading to the dispute between the corporate taxpayer (Advance) and the Government have been stipulated to and this matter is before the Court for decision by agreement of the parties based on the stipulations, pleadings and briefs filed herein.
In December of 1962 Advance created an employees Profit…
2Cases cited9 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Time Oil Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
- PG Lake, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Don E. Williams Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Lansing v. CommissionerUnited States Tax Court · 1976
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977