Legal Opinion
Dejay Stores, Inc. v. Ryan
Court of Appeals for the Second Circuit
Decided January 23, 1956No. 17, Docket 23301PublishedCited by 9 opinions
1Opinion of the Court
HAND, Circuit Judge.
The plaintiffs appeal from a judgment, summarily dismissing their complaint to recover income taxes, erroneously assessed for their fiscal year, 1943. They are a group of corporations that we shall call collectively “Dejay.” All their interests are the same; their accounts were on an accrual basis, and their fiscal year began on February first and ended on January 31st. After deliberations beginning in June 1943, and after detailed consultation with actuaries and legal counsel their officers and directors had by the first of January 1944 settled all the terms and…
2Cases cited8 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Helvering v. GowranSupreme Court of the United States · 1937
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- LeTulle v. ScofieldSupreme Court of the United States · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, Appellant, v. UNION BANK, a Corporation, AppelleeCourt of Appeals for the Ninth Circuit · 1969
- Engineered Timber Sales, Inc. v. CommissionerUnited States Tax Court · 1980
- Catawba Industrial Rubber Co. v. CommissionerUnited States Tax Court · 1975
- Dejay Stores v. RyanCourt of Appeals for the Second Circuit · 1956
- Raybestos Manhattan, Inc. v. United StatesUnited States Court of Claims · 1979
4 more not listed; retrieve them via the Exa API.