Legal Opinion
Town of Fairhaven, Mass. v. United States
United States Court of Claims
Decided July 12, 1956No. 8-54PublishedCited by 3 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiffs 1 brought this suit to recover Federal income taxes paid by the Fairhaven Water Company for the years 1945, 1946, 1947, 1948, and 1950, under the provisions of section 116(d) of the Internal Revenue Code of 1939, as amended. 26 U.S.C. § 116(d).
The facts as found by the commissioner of this court are not in dispute. The Town of Fairhaven, Massachusetts (hereinafter referred to as the Town), is a municipal corporation established by an act of the Massachusetts Legislature on February 22, 1812. The government of the Town consists of a limited form of the New…
2Cases cited6 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Bear Gulch Water Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Keokuk & Hamilton Bridge, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Citizens Water Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- City of Burlington v. United StatesCourt of Appeals for the Eighth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Troy State University v. CommissionerUnited States Tax Court · 1974
- Juniper Investment Company, a Delaware Corporation v. The United StatesUnited States Court of Claims · 1964
- Troy State University v. CommissionerUnited States Tax Court · 1974