Legal Opinion
Ernest Burwell, Inc. v. United States
District Court, W.D. South Carolina
Decided June 10, 1953No. Civ. A. 1347PublishedCited by 5 opinions
1Opinion of the Court
WYCHE, Chief Judge.
In this action plaintiff is seeking to recover $4,117.05, which it paid as income and excess profit taxes alleged to have been erroneously and unlawfully assessed against it for the year 1941. These taxes are attributable solely to the Commissioner’s dis-allowance of $6,000, of the $16,000, salary, which plaintiff paid in that year to its president and general manager, Ernest Burwell. The sole question involved is the reasonableness of this compensation.
In compliance with rule 52(a) of the Rules of Civil Procedure, 28 U.S.C.A., I find the facts specially and state my…
2Cases cited6 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Roth Office Equipment Co. v. GallagherCourt of Appeals for the Sixth Circuit · 1949
- Commercial Iron Works v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1948
- Wright-Bernet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Ray Waits Motors, Inc. v. United StatesDistrict Court, E.D. South Carolina · 1956
- Ware Knitters, Inc. v. United StatesUnited States Court of Claims · 1958
- J. E. Craig Finance Co. v. United StatesDistrict Court, W.D. South Carolina · 1962
- Bruce Oil Co. v. CommissionerUnited States Tax Court · 1984
- King, Quirk & Co. v. CommissionerUnited States Tax Court · 1961