Legal Opinion
Hirasuna v. McKenney
District Court, D. Hawaii
Decided December 1, 1955No. Civil No. 1431PublishedCited by 7 opinions
1Opinion of the Court
McLAUGHLIN, Chief Judge.
Plaintiff operates an auto top and upholstery shop. In 1953, he was assessed $1,766.70 under § 3403 of the Internal Revenue Code of 1939, 26 U.S.C. § 3403, for taxes due for the period January 1, 1949, to August 31,1952. In this assessment plaintiff was classified as a manufacturer of automobile accessories, namely: seat covers. Plaintiff paid the assessment, filed a claim for refund which was denied, and then instituted this suit to recover the amount paid.
The parties have agreed that the amount in dispute is $1,391.92, representing the amount assessed attributable to…
2Cases cited22 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- Henricksen v. SewardCourt of Appeals for the Ninth Circuit · 1943
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Masao Hirasuna, Doing Business as Mike's Auto Top Shop & Upholstery Shop v. S. v. McKenney District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Ellis Campbell, Jr., District Director of Internal Revenue at Dallas, Texas v. Lee R. Brown, D/B/A Brown's Top and Seat Cover Co.Court of Appeals for the Fifth Circuit · 1957
- United States v. H. H. Keeton, Sr., Trading and Doing Business as Virginia Auto Top CompanyCourt of Appeals for the Fourth Circuit · 1956
- Richard P. Vinal and United States of America v. Peterson Mortuary, Inc.Court of Appeals for the Eighth Circuit · 1965
- Van Norman Industries, Inc. v. The United StatesUnited States Court of Claims · 1966
2 more not listed; retrieve them via the Exa API.