Legal Opinion
Vica Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 20, 1947No. 11206PublishedCited by 7 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
Vica Company, petitioner herein, has appealed from the order of dismissal of the Tax Court of the United States of a claim for refund of processing taxes paid by it on the processing of hogs. The claim relied upon by the Vica Company was filed on June 30, 1937, with the Collector of Internal Revenue for the First District of California, pursuant to Title VII, Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 960 et scq., entitled: “Refunds of Amounts Collected Under the Agricultural Adjustment Act.” 1
Pursuant to this statute and regulations, as…
2Cases cited8 opinions
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Magruder v. SuppleeSupreme Court of the United States · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Midvale Co. v. CommissionerUnited States Tax Court · 1953
- French v. SmythDistrict Court, N.D. California · 1952
- Cherokee Textile Mills v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
- Vernie Loren West D/B/A West Coach Mfg. Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
2 more not listed; retrieve them via the Exa API.