Legal Opinion
Telephone Directory Advertising Co. v. United States
United States Court of Claims
Decided July 12, 1956No. 560-53PublishedCited by 16 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiffs sue to recover $493,378.-41, with interest, as an overpayment of corporation income and excess profits taxes and interest for the period from August 1, 1950, to October 31, 1950. There are two issues. The first issue is whether the Commissioner of Internal Revenue properly included certain future commissions in the income of the Telephone Directory Advertising Company, a corporation, for its final taxable period. The second issue is whether the Commissioner properly included the proceeds from the sale of certain assets in the income of the Telephone Directory…
2Cases cited18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- J. C. Williamson, Transferee of Williamson Well Service, Inc., a Dissolved Corporation v. United StatesUnited States Court of Claims · 1961
- Stonybrook Tenants Association, Inc. v. AlpertDistrict Court, D. Connecticut · 1961
- J. Ungar, Inc. v. Commissioner of Internal Revenue, Jesse Ungar (Transferee) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Schneider v. CommissionerUnited States Tax Court · 1975
- Cold Metal Process Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1957
11 more not listed; retrieve them via the Exa API.