Legal Opinion
Knickerbocker Construction Corporation v. The United States. Three East Fifty Fourth, Inc. v. The United States
Court of Appeals for the Fourth Circuit
Decided March 17, 1967No. 234-64, 235-64PublishedCited by 1 opinion
1Opinion of the Court
LARAMORE, Judge.
In these actions, two corporate taxpayers seek refunds of amounts which they have paid as interest on income taxes. The facts are quite simple, and an outline of one set should adequately frame the issue.
Plaintiff, Knickerbocker Construction Corporation, filed a Form 7004 on March 15, 1959, with the District Director in Upper Manhattan, New York. This form is authorized by the statute and regulation provisions which allow an extension of time for filing a return. Int. Rev.Code of 1954, § 6081(b); Treas.Reg. § 1.6081-3(a). It is appropriately entitled “Application for Automatic…
2Cases cited4 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- P. Lorillard Co. v. United StatesDistrict Court, S.D. New York · 1964
- P. Lorillard Company v. United StatesCourt of Appeals for the Second Circuit · 1964
- Hayden Publishing Company, Inc. v. The United StatesUnited States Court of Claims · 1965
3Cited by1 opinion
- Carmean v. United StatesUnited States Court of Claims · 1983