Legal Opinion
Hayden Publishing Company, Inc. v. The United States
United States Court of Claims
Decided February 19, 1965No. 391-61PublishedCited by 2 opinions
1Opinion of the Court
WHITAKER, Senior Judge.
This is a corporate taxpayer’s action to recover one-half of the interest assessed by the Commissioner of Internal Revenue in connection with its corporate income tax return for its fiscal year ending August 31,1958.
On or about November 12, 1958, the plaintiff filed with the District Director of Internal Revenue Service, Form 7004, “Application for Automatic Extension of Time to File U. S. Corporation Income Tax Return,” requesting an extension of three months for filing its completed income tax return, normally due on November 15. The reason advanced by the plaintiff…
2Cases cited2 opinions
- Krzewinski v. KuglerDistrict Court, D. New Jersey · 1972
- P. Lorillard Co. v. United StatesDistrict Court, S.D. New York · 1964
3Cited by2 opinions
- Knickerbocker Construction Corporation v. The United States. Three East Fifty Fourth, Inc. v. The United StatesCourt of Appeals for the Fourth Circuit · 1967
- Parker Tree Farms, Inc. v. CommissionerUnited States Tax Court · 1983