Legal Opinion
United States v. The Times-Mirror Company, a Corporation
Court of Appeals for the Ninth Circuit
Decided February 29, 1956No. 17-16622PublishedCited by 3 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
On October 21, 1949, taxpayer, The Times-Mirror Company, paid excess profits taxes for the calendar years 1943 and 1944 in the sum of $62,357.30 plus interest. Claims for refund on the ground that expenditures for microfilming past issues of a newspaper in an emergency were current expenses were timely filed and were rejected. On November 20, 1952, taxpayer brought action in the District Court for claimed over-payments. The pre-trial order, approved by the attorneys for the respective parties and signed by the trial judge, sets out the issue as follows:
“Were the…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Parkersburg Iron & Steel Co. v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Willcuts v. Minnesota Tribune Co.Court of Appeals for the Eighth Circuit · 1939
- Buckland v. United StatesDistrict Court, D. Connecticut · 1946
- Perkins Bros. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
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3Cited by3 opinions
- Cristobal C. Hines v. Joaquin A. PerezCourt of Appeals for the Ninth Circuit · 1957
- Cristobal C. Hines v. Joaquin A. PerezCourt of Appeals for the Ninth Circuit · 1957
- United States v. The Times-Mirror Company, a CorporationCourt of Appeals for the Ninth Circuit · 1956