Legal Opinion
Lake Erie Engineering Corp. v. McGowan
District Court, W.D. New York
Decided March 29, 1957No. Civ. A. 5168, 5247, 5382PublishedCited by 1 opinion
1Opinion of the Court
MORGAN, District Judge.
The above civil actions were brought by the Lake Erie Engineering Corporation against the Collector of Internal Revenue for refund of excess profits taxes paid for the years 1942 through 1945 inclusive, in the total sum of $334,-384.21.
The above actions were properly brought in this District Court and submitted on stipulation after extensive pretrial conferences.
The plaintiff, Lake Erie Engineering Corporation (hereinafter called Lake Erie, the taxpayer or the contractor), is a corporation existing under the laws of New York State, with its principal place of business…
2Cases cited20 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
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3Cited by1 opinion
- Lake Erie Engineering Corporation v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1959