Legal Opinion
SICANOFF VEGETABLE OIL CORPORATION v. United States
United States Court of Claims
Decided March 2, 1960No. 70-59PublishedCited by 14 opinions
1Opinion of the Court
MADDEN, Judge.
‘This is a suit for the recovery of excess profits taxes in the amount of $26,-629.86 paid by the plaintiff for its fiscal year which ended on February 28, 1951. The plaintiff did in fact overpay its excess profits taxes in substantially the amount claimed. The Government asserts that the plaintiff cannot recover the overpayment because it failed to file a proper claim for refund within the time specified by the statutes for filing such claims.
The plaintiff was incorporated on March 15, 1949. On May 10, 1951, it filed its income and excess profits tax return for the year in…
2Cases cited9 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Ritter v. United StatesCourt of Appeals for the Third Circuit · 1928
- Sicanoff Vegetable Oil Corp. v. CommissionerUnited States Tax Court · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Brigham v. United StatesUnited States Court of Claims · 1972
- New England Electric System v. United StatesUnited States Court of Federal Claims · 1995
9 more not listed; retrieve them via the Exa API.