Legal Opinion
Commissioner v. Dumari Textile Co.
Court of Appeals for the Second Circuit
Decided June 2, 1944No. 40PublishedCited by 18 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The taxpayer, Dumari Textile Company, is a corporation which was organized in 1923 under the laws of the State of New York, having its principal place of business at No. 78 Worth Street, in New York City, and engaged in the textile business. On December 24, 1936, it filed with the Collector of Internal Revenue a claim for reimbursement of taxes on floor stocks held by it on January 6, 1936, the burden of which it had itself borne without reimbursement from the processor or other vendor. Inasmuch as the taxpayer reported its income on the accrual basis, on June…
2Cases cited1 opinion
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
3Cited by18 opinions
- Charles F. Dally and Sarafrancis Dally v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Marquardt Corp. v. CommissionerUnited States Tax Court · 1962
- Globe Corp. v. CommissionerUnited States Tax Court · 1953
- C. A. Durr Packing Co. v. ShaughnessyDistrict Court, N.D. New York · 1948
- Cloverleaf Creamery Co. v. DavisDistrict Court, N.D. Alabama · 1951
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