Legal Opinion
C. A. Durr Packing Co. v. Shaughnessy
District Court, N.D. New York
Decided July 23, 1948No. Civ. 2779PublishedCited by 13 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
The plaintiff seeks a money judgment which represents an alleged overpayment of income taxes in the amount of $5,301, paid by the plaintiff in accordance with its income tax return filed for the fiscal year ending October 31, 1940.
The facts are undisputed, and will be briefly outlined.
The plaintiff (hereinafter called “Durr”), has been engaged for a number of years in the processing of meat at Utica, New York. At all times referred to herein its books were kept and income tax returns were made upon an accrual basis. In 1933, 1934 and 1935, the plaintiff paid substantial…
2Cases cited16 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. ButlerSupreme Court of the United States · 1936
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Flamingo Resort, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Breeze Corporations, Inc. v. United StatesUnited States Court of Claims · 1954
- Driscoll Bros. & Company v. United StatesDistrict Court, N.D. New York · 1963
- Globe Corp. v. CommissionerUnited States Tax Court · 1953
- Hershey Creamery Co. v. United StatesUnited States Court of Claims · 1952
8 more not listed; retrieve them via the Exa API.