Legal Opinion
Kravetz v. United States
District Court, D. New Jersey
Decided April 9, 1962No. 1-59PublishedCited by 2 opinions
1Opinion of the Court
AUGELLI, District Judge.
This is an action for the recovery of corporate income taxes alleged to have been erroneously assessed and collected from plaintiff’s assignor for the fiscal years ended March 31, 1954 and March 31, 1955.
The facts have been stipulated and disclose that plaintiff’s assignor, Lemley Motors, Inc., was incorporated under the laws of the State of New Jersey on July 10, 1953. During the taxable periods here involved, July 10, 1953 to March 31, 1954 and April 1, 1954 to March 31, 1955, Lemley Motors, Inc. (“taxpayer”), was a duly authorized dealer in Lincoln and…
2Cases cited8 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Commissioner v. HansenSupreme Court of the United States · 1959
- J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- General Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Arthur v. Morgan and Dorothy O. Morgan v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
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3Cited by2 opinions
- Federated Dep't Stores, Inc. v. CommissionerUnited States Tax Court · 1968
- Federated Dep't Stores, Inc. v. CommissionerUnited States Tax Court · 1968