Legal Opinion
Willmut Gas & Oil Co. v. Fly
Court of Appeals for the Fifth Circuit
Decided September 10, 1963No. 19543PublishedCited by 11 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
In this case the taxpayer, Willmut Gas & Oil Company, seeks recovery of 'World War II excess profits taxes of approximately $18,000, paid in 1944 and 1945 as a result of an allegedly erroneous assessment. The district court dismissed the complaint on the ground that the court, had no jurisdiction to review the correctness of the Commissioner’s action granting World War II excess profits tax relief solely by reason of Section 711(b) (1) (J) (ii) of the Internal Revenue Code of 1939; Section 732(c) 1 vests jurisdiction exclusively in the Tax Court to review such action of…
2Cases cited14 opinions
- Anderson National Bank v. LuckettSupreme Court of the United States · 1944
- Londoner v. City and County of DenverSupreme Court of the United States · 1908
- City of Tacoma v. Taxpayers of TacomaSupreme Court of the United States · 1958
- Schilling v. RogersSupreme Court of the United States · 1960
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Nash Miami Motors, Inc., and Sydney Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Hartman v. SwitzerDistrict Court, W.D. Pennsylvania · 1974
- Stix Friedman & Co. v. CoyleDistrict Court, E.D. Missouri · 1972
- Hartman v. SwitzerDistrict Court, W.D. Pennsylvania · 1974
6 more not listed; retrieve them via the Exa API.