Legal Opinion
Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)
Court of Appeals for the Seventh Circuit
Decided April 6, 1950No. 9902-9905PublishedCited by 59 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
These are appeals by the defendant, the former Collector of Internal Revenue for the First District of Illinois, and the inter-venor, the United States of America, from judgments of the District Court in numbers 9902, 9903 and 9904 on appeal, and an appeal by the plaintiff, Universal Oil Products Company, from a portion of the judgment in number 9905 on appeal.
The plaintiff brought three actions to recover a total of $1,576,808.42 of income and excess profits taxes, which it had paid on the income it reported for the years 1944 to 1946, inclusive, on the ground that it…
2Cases cited30 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Yazoo & Mississippi Valley Railroad v. ThomasSupreme Court of the United States · 1889
25 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Wilkes-Barre Carriage Co. v. CommissionerUnited States Tax Court · 1963
54 more not listed; retrieve them via the Exa API.