Legal Opinion
Smale & Robinson, Inc. v. United States
District Court, S.D. California
Decided July 29, 1954No. Civ. 14531PublishedCited by 49 opinions
1Opinion of the Court
MATHES, District Judge.
Plaintiff sues for a refund of excess profits taxes paid for the taxable year ending September 30, 1942. See I.R.C. § 322(b) (6), 26 U.S.C. § 322 (b) (6); I. R.C. §§ 710-736, 26 U.S.C. §§ 710-736, repealed by Act of November 8, 1945, § 122(a), 59 Stat. 568. Defendant denies liability contending that plaintiff’s claim for refund, timely filed, does not cover the ground sued on. I.R.C. §§ 3772, 322 (b) (6), 26 U.S.C. §§ 3772, 322(b) (6)., Jurisdiction ■ of this court is invoked under 28 U.S.C. §§ 1840,1846(a) (1) (i). See 28 U.S.C. §§ 2006, 2402 ánd Reviser’s Note…
2Cases cited112 opinions
- Johnson v. ZerbstSupreme Court of the United States · 1938
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
- Lochner v. New YorkSupreme Court of the United States · 1905
- Lynch v. United StatesSupreme Court of the United States · 1934
107 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- United States v. Georgia-Pacific CompanyCourt of Appeals for the Ninth Circuit · 1970
- Boulez v. CommissionerUnited States Tax Court · 1981
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Bornstein v. United StatesUnited States Court of Claims · 1965
- Khalil Semaan v. L. Quincy Mumford, Librarian of CongressCourt of Appeals for the D.C. Circuit · 1964
44 more not listed; retrieve them via the Exa API.