Legal Opinion
Hadley Furniture Co. v. United States
District Court, D. Massachusetts
Decided December 7, 1949No. Civ. A. No. 7661PublishedCited by 5 opinions
1Opinion of the Court
FORD, District Judge.
Plaintiff, Hadley Furniture Company, brings this action to recover alleged overpayment of excess' profits taxes under 26 U.S.C.A. § 710 et seq., for its taxable year ending February 28, 1942.
Plaintiff is a corporation engaged in retail furniture sales and many of its sales are made to purchasers on installment plans. During the years material here it has reported its income from such installment sales on the installment basis provided in 26 U.S.C.A. § 44. In 1943 it elected, under the provisions of 26 U.S.C.A. § 736 (a), to report its income from installment sales for…
2Cases cited10 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- J. L. Goodman Furniture Co. v. CommissionerUnited States Tax Court · 1948
- Helvering v. Schine Chain Theatres, Inc.Court of Appeals for the Second Circuit · 1941
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3Cited by5 opinions
- Gisele C. Fisher v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1953
- Tecumseh Coal Corp. v. CommissionerUnited States Tax Court · 1951
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1953
- Tecumseh Coal Corp. v. CommissionerUnited States Tax Court · 1951