Legal Opinion
Hofferbert, Collector of Internal Revenue v. Anderson Oldsmobile, Inc
Court of Appeals for the Fourth Circuit
Decided June 11, 1952No. 6395_1PublishedCited by 20 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a federal income tax case, involving income and excess profits taxes for the years 1945 and 1946. The Commissioner of Internal Revenue assessed a deficiency tax against Anderson Oldsmobile, Inc., (hereinafter called taxpayer), which was paid, and, upon the overruling of a petition of the taxpayer for a refund, taxpayer brought suit in the United States District Court for the District of Maryland, to recover the alleged overpayment. The District Court found in .favor of the taxpayer and the Collector has appealed to us. The facts were all stipulated and the appeal…
2Cases cited23 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. SullivanSupreme Court of the United States · 1927
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Burnet v. LoganSupreme Court of the United States · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Reading v. CommissionerUnited States Tax Court · 1978
- M. G. STOLLER, Magdalene Stoller, Kenneth M. Stoller and Ellsworth J. Stoller v. the UNITED STATESUnited States Court of Claims · 1963
- United States v. Charles A. HarrisCourt of Appeals for the Fifth Circuit · 1955
- Catherine K. Poorbaugh v. United StatesCourt of Appeals for the Third Circuit · 1970
- Jones v. HerberCourt of Appeals for the Tenth Circuit · 1952
15 more not listed; retrieve them via the Exa API.