Legal Opinion
Tillotson v. McCrory
District Court, D. Nebraska
Decided March 17, 1962No. Civil 0522-0524PublishedCited by 5 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
These cases were consolidated for trial and were tried to the Court.
Briefly, the causes of action are as follows: The Tillotson Construction Company seeks a refund of $22,654.41, plus interest, representing income taxes for the calendar year 1953, 1954, and 1955, allegedly erroneously assessed and collected. The United States intervened in this action seeking to collect an unpaid assessment against the company for 1955 income taxes in the amount of $96,596.20, plus interest.
The estate of R. 0. Tillotson and his widow, Margaret Tillotson, seek the refund of $180.20, plus…
2Cases cited8 opinions
- Potter Electric Signal and Manufacturing Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Seminole Flavor Co. v. CommissionerUnited States Tax Court · 1945
- E. Albrecht & Son, Inc. v. LandyCourt of Appeals for the Eighth Circuit · 1940
- Twin Oaks Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Raymond Pearson Motor Company and Raymond Pearson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
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3Cited by5 opinions
- Boyer v. CommissionerUnited States Tax Court · 1972
- Vardeman v. United StatesDistrict Court, E.D. Texas · 1962
- Boyer v. CommissionerUnited States Tax Court · 1972
- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963
- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963