Legal Opinion
United States v. Whitney Land Company
Court of Appeals for the Eighth Circuit
Decided November 1, 1963No. 17268PublishedCited by 11 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by the United States of America from final judgment of the district court in favor of taxpayer, Whitney Land Company, for $14,818.84, plus interest, for recovery of excess corporate income taxes paid for the year 1958. Taxpayer having paid the tax assessed and having filed timely claim for refund, brought this action pursuant to 28 U.S. C.A. § 1346(a) (1). This court has jurisdiction on appeal pursuant to 28 U.S. C.A. § 1291.
The facts are all stipulated and not in dispute. Taxpayer is a Minnesota corporation. It reports its income upon the cash…
2Cases cited7 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Helvering v. Credit Alliance Corp.Supreme Court of the United States · 1942
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Kent v. CommissionerUnited States Tax Court · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Lutheran Social Service of Minnesota v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Hay v. United StatesDistrict Court, N.D. Texas · 1967
- Neel v. United StatesDistrict Court, N.D. Georgia · 1966
- American Bank & Trust Company v. United StatesCourt of Appeals for the Fifth Circuit · 1964
6 more not listed; retrieve them via the Exa API.