Legal Opinion
Standard Packaging Corp. v. United States
District Court, D. Minnesota
Decided September 18, 1961No. Civ. No. 3-58-398PublishedCited by 3 opinions
1Opinion of the Court
DONOVAN, District Judge.
This proceeding (originally brought by Brown & Bigelow, a corporation, which later merged with the above-named plaintiff) was commenced to recover a refund of taxes paid to the Collector of Internal Revenue in the sum of $16,500 with interest. The complaint alleges two causes of action of identical issues.
The material facts have been stipulated. It appears therefrom that pursuant to resolution adopted by plaintiff’s Board of Directors on April 29, 1952, agreements were entered into by plaintiff with certain insurance companies on April 30, 1952, for the purpose of…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- United States v. IshamSupreme Court of the United States · 1873
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
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3Cited by3 opinions
- In Re Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
- Ling v. United StatesDistrict Court, D. Minnesota · 1961
- McLouth Steel Corporation v. The United StatesUnited States Court of Claims · 1963