Legal Opinion
Olympic Radio & Television, Inc. v. United States
United States Court of Claims
Decided November 4, 1952No. 19-52PublishedCited by 11 opinions
1Opinion of the Court 1
*35The facts sufficiently appear from the opinion of the court.
2Opinion of the Court · WhitakerWhitaker, Judge
The plaintiff sues for the recovery of $148,841.72 with interest asserting that the excess profits tax collected from it for the year 1944 was larger, by that amount, than it should have had to pay.
The plaintiff, a manufacturer of radio and television sets, paid in 1945 an excess profits tax on its 1944 profits in the total amount of $623,454.52. In 1946 it paid an excess profits tax of $263,272.80 on its 1945 profits. The plaintiff’s return for 1946 showed no income tax liability, but instead a net operating loss of $324,844.23…
3Cases cited4 opinions
- Commissioner of Internal Revenue v. Clarion Oil Co.Court of Appeals for the D.C. Circuit · 1945
- Aramo-Stiftung v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Lewyt Corp. v. CommissionerUnited States Tax Court · 1952
- Birmingham v. Loetscher Co.Court of Appeals for the Eighth Circuit · 1951
4Cited by11 opinions
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Diamond A Cattle Co. v. CommissionerUnited States Tax Court · 1953
- HB Zachry Company v. United StatesUnited States Court of Claims · 1958
- National Pneumatic Co. v. United StatesUnited States Court of Claims · 1966
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