Legal Opinion
Packer Pub. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 15, 1954No. 14678PublishedCited by 38 opinions
1Opinion of the Court
COLLET, Circuit Judge.
The Packer Publishing Company duly filed its excess profits tax returns for the years 1943, 1944 and 1945. In those returns it did not claim any adjustments under § 711(b) (1) (J) of the Internal Revenue Code, 26 U.S.C.A. § 711. 1 In due time it made claims for refunds under § 711 for all three years. These claims were allowed in part by the Commissioner by stipulation. The taxpayer did not then nor does it now criticize the stipulated allowance. Thereafter, it filed claims for relief and refunds for each of the three years under § 722 of the Internal Revenue Code, 26…
2Cases cited12 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Jefferson Amusement Co. v. CommissionerUnited States Tax Court · 1952
- Stimson Mill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1947
- George Kemp Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- H. Fendrich, Inc. v. CommissionerUnited States Tax Court · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus CompanyCourt of Appeals for the Fourth Circuit · 1955
33 more not listed; retrieve them via the Exa API.