Legal Opinion
Trenton Oil Co. v. United States
District Court, E.D. Michigan
Decided December 13, 1939No. 14800PublishedCited by 4 opinions
1Opinion of the Court
PICARD, District Judge.
This is a suit brought by plaintiff to obtain a refund of taxes paid in the sum of $96,952.46 with interest thereon from January 21, 1933, to date, which taxes were paid under a deficiency assessment made by the Commissioner of Internal Revenue covering the taxable year 1929. There is no material dispute as to the facts, practically all of which have been stipulated, which facts I hereby find to be as follows:
Findings of Fact
I. Petitioners are the trustees of Trenton Oil Company, a Delaware corporation, and were duly appointed trustees by the Chancellor of the State of…
2Cases cited5 opinions
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
- Remington Rand, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- France Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Cerro De Pasco Copper Corp. v. United StatesUnited States Court of Claims · 1936
- France Co. v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by4 opinions
- Rogan v. Starr Piano Co., Pacific DivisionCourt of Appeals for the Ninth Circuit · 1943
- Rogan v. Starr Piano Co.Court of Appeals for the Ninth Circuit · 1943
- J. C. Penney Co. v. CommissionerUnited States Tax Court · 1962
- Trenton Oil Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1941