Legal Opinion
Sherwood Block Co. v. United States
District Court, S.D. West Virginia
Decided October 1, 1971No. Civ. A. No. 69-30-CHPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
FIELD, Chief Judge.
This is an action under 28 U.S.C. Section 1346(a) (1) for the recovery of federal income taxes and interest allegedly overpaid by the plaintiff in calendar years 1960, 1961, 1962 and 1963, amounting in the aggregate to $13,046.-93.1 Briefly stated, the issues to be determined are what part, if any, of the purchase price paid for a cement block manufacturing business should be allocated to goodwill thereby reducing the depreciable basis of block equipment; and by how much, if any, plaintiff’s cost-of-goods sold deduction taken in the year of purchase should…
2Cases cited6 opinions
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Copperhead Coal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- Ray H. Schulz and Doris L. Schulz v. Commissioner of Internal Revenue, John W. Schulz and Lucille Schulz v. Commissioner of Internal Revenue, Melvin F. Klagues and Pauline Klagues v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Stanley C. Landen and Victoria M. LandenCourt of Appeals for the Ninth Circuit · 1961
- Cohen v. KelmDistrict Court, D. Minnesota · 1953
- A. T. Miller v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Zeropack Co. v. CommissionerUnited States Tax Court · 1983