Legal Opinion
Dale Distributing Company, Inc. (Formerly Dale Radio Co., Inc.) v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 17, 1959No. 252, Docket 25205PublishedCited by 7 opinions
1Opinion of the Court
SWAN, Circuit Judge.
Dale Distributing Company, Inc., hereafter referred to as the taxpayer, seeks review of a decision of the Tax Court with respect to its excess profits tax for the taxable year ended March 31, 1943. There is no dispute as to the facts, most of which were established by stipulation. It was also stipulated that the sole issue for decision is whether the taxpayer is entitled to an unused excess profits credit adjustment for the taxable year 1943 which includes to any extent an unused excess profits carry-back from the taxable year 1944. The Tax Court denied relief on the…
2Cases cited11 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tucker v. AlexanderSupreme Court of the United States · 1927
- National Forge & Ordnance Company v. United StatesUnited States Court of Claims · 1957
- National Forge & Ordnance Co. v. United StatesUnited States Court of Claims · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United StatesCourt of Appeals for the Second Circuit · 1968
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Weisman v. CommissionerDistrict Court, E.D. New York · 2000
- Universal Pictures Co. v. United StatesDistrict Court, S.D. New York · 1964
2 more not listed; retrieve them via the Exa API.