Legal Opinion
United States v. Ogilvie Hardware Co.
Court of Appeals for the Fifth Circuit
Decided May 24, 1946No. 11609PublishedCited by 8 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The suit in the District Court was to recover undistributed profits taxes, unlawfully exacted from Ogilvie Hardware Company for fiscal years ending May 31, 1937 and 1938. The unlawfulness of the exaction was asserted to arise out of the refusal to allow the credit provided by the Revenue Act of 1942, 56 Stat. 798, Section 501, 26 U.S.C.A. Int.Rev.Acts, page 344, which retroactively amended Section 26 of the Revenue Act of 1936. On stipulated facts the District Court held the credit allowable, and gave judgment for the Company. The United States appeals.
The important…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- United States v. Byron Sash & Door Co.Court of Appeals for the Sixth Circuit · 1945
- Century Electric Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Ogilvie Hardware Co.Supreme Court of the United States · 1947
- Bloomfield Steamship Company v. Sabine Pilots AssociationCourt of Appeals for the Fifth Circuit · 1959
- Owensboro Wagon Co. v. CommissionerUnited States Tax Court · 1952
- Philadelphia Carpet Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1946
- Owensboro Wagon Co. v. CommissionerUnited States Tax Court · 1952
3 more not listed; retrieve them via the Exa API.