Legal Opinion
Anderson Oldsmobile, Inc. v. Hofferbert
District Court, D. Maryland
Decided February 8, 1952No. Civ. 5184PublishedCited by 11 opinions
1Opinion of the Court
CHESNUT, District Judge.
This is a federal income tax ■ case. For the years 1945 and 1946 thé Commissioner of Internal Revenue assessed a deficiency tax which was paid by'the taxpayer, who petitioned for a refund which- was overruled, and then brought this suit to recover the alleged overpayment. The facts are all stipulated and can be briefly stated.
The taxpayer is a Maryland corporation engaged in Baltimore City in the automobile service business including the purchase and re-sale of used automobiles. During the years in question, and while the Emergency .Price Control Act of 1942, 50…
2Cases cited14 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. SullivanSupreme Court of the United States · 1927
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Commissioner v. WilcoxSupreme Court of the United States · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Sandor Schwartz v. Cyrus S. Eaton, Walter J. Tuohy, and Cyrus S. Eaton, Jr.Court of Appeals for the Second Circuit · 1959
- Reading v. CommissionerUnited States Tax Court · 1978
- Commissioner of Internal Revenue v. WeismanCourt of Appeals for the First Circuit · 1952
- Roybark v. United StatesDistrict Court, S.D. California · 1952
- Hofferbert, Collector of Internal Revenue v. Anderson Oldsmobile, IncCourt of Appeals for the Fourth Circuit · 1952
6 more not listed; retrieve them via the Exa API.