Legal Opinion
Mirro-Dynamics Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided April 21, 1967No. 20799-20801PublishedCited by 20 opinions
1Opinion of the Court
MARVIN JONES, Senior Judge:
Taxpayer, a California corporation, appeals the judgment of the United States District Court for the Southern District of California granting the government’s motion for summary judgment. Mirro-Dynamics Corp. v. United States, 247 F.Supp. 214 (1965).
Taxpayer claims an overpayment of federal income taxes for the fiscal years ending October 31, 1958, 1959, and 1960. Timely claims for refund were filed. Jurisdiction was conferred on the district court by 28 U.S.C. §§ 1340 and 1346(a) (1). Jurisdiction is conferred on this court by 28 U.S.C. § 1291.
From 1947 to April…
2Cases cited3 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Hirshon v. United StatesUnited States Court of Claims · 1953
- Mirro-Dynamics Corp. v. United StatesDistrict Court, S.D. California · 1965
3Cited by20 opinions
- Santa Monica Food Not Bombs v. City of Santa MonicaCourt of Appeals for the Ninth Circuit · 2006
- Stephen Marrin and Jane Marrin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- J. C. Bradford and Eleanor A. Bradford v. The United StatesUnited States Court of Claims · 1971
- Floyd Eugene Swartz, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Forte Investment Fund v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
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