Legal Opinion
Microdot, Inc. v. United States
Court of Appeals for the Second Circuit
Decided February 24, 1984No. 408, Docket 83-6214PublishedCited by 4 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
Appellant Microdot, Inc. (Microdot) appeals from a judgment entered May 27, 1983 in the District of Connecticut, T.F. Gilroy Daly, Chief Judge, upon the recommendation of Magistrate Thomas P. Smith, granting the government’s motion for summary judgment and denying Microdot’s motion for summary judgment in a tax refund action commenced by Microdot to recover federal corporate income taxes for the calendar year 1975 in amount of $44,612, plus interest, claimed to have been erroneously assessed and collected.
The district court held that Microdot’s issuance of debentures in…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
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3Cited by4 opinions
- Golden Nugget, Inc. v. CommissionerUnited States Tax Court · 1984
- Media Space, Inc. v. CommissionerUnited States Tax Court · 2010
- New York State Teachers Retirement System v. KalkusDistrict Court, E.D. Virginia · 1984
- Golden Nugget, Inc. v. CommissionerUnited States Tax Court · 1984