Legal Opinion
Wolfington Body Co. v. Smith
District Court, E.D. Pennsylvania
Decided July 16, 1951No. Civ. A. No. 10231PublishedCited by 5 opinions
1Opinion of the Court
KIRKPATRICK, Chief Judge.
This is an action to recover additional income taxes assessed as a result of the dis-allowance of an item of contingent expense deducted by the plaintiff in its return for the year 1943. All relevant facts have been embodied in a stipulation filed with the court.
The plaintiff was a distributor of buses and had a contract with Superior Coach Corporation by which Superior supplied the plaintiff with vehicle bodies. The contract bound the plaintiff not to sell any bodies within the closed territorial limits of other distributors and dealers for Superior. On April 8,…
2Cases cited4 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring Canyon Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1930
- Freihofer Baking Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Vang v. LewellynCourt of Appeals for the Third Circuit · 1929
3Cited by5 opinions
- Lincoln Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1968
- Southwest Exploration Co. v. RiddellDistrict Court, S.D. California · 1964
- CONSUMERS OIL CORP. OF TRENTON NJ v. United StatesDistrict Court, D. New Jersey · 1960
- GENERAL BANCSHARES CORPORATION v. United StatesDistrict Court, E.D. Missouri · 1966
- Lincoln Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1968