Legal Opinion
Financial Credit Corp. v. United States
District Court, D. Idaho
Decided May 24, 1962No. 2241PublishedCited by 5 opinions
1Opinion of the Court
FRED M. TAYLOR, District Judge.
This action was instituted by the plaintiff to obtain a refund on income taxes and interest paid to the Director of Internal Revenue for the District of Idaho as a result of adjustments made in plaintiff’s 1953, 1955 and, 1956 income tax returns by the Internal Revenue Service. Jurisdiction is based on 28 U. S.C.A. § 1346(a) (1).
Plaintiff is a corporation, organized and existing under and by virtue of the laws of the State of Idaho. It is engaged in the small finance and consumer loan business in the Upper Snake River Valley of southern Idaho. Plaintiff began…
2Cases cited6 opinions
- S. W. Coe & Co. v. V. Y. Dallman, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- American State Bank, a Wisconsin Banking Corporation v. United States of America, (Two Cases)Court of Appeals for the Seventh Circuit · 1960
- Paramount Liquor Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Imperial Type Metal Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1939
- Art Metal Const. Co. v. United StatesUnited States Court of Claims · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Massachusetts Business Development Corp. v. CommissionerUnited States Tax Court · 1969
- Investors Discount Corp. v. CommissionerUnited States Tax Court · 1967
- Commercial Capital Corp. v. CommissionerUnited States Tax Court · 1968
- Investors Discount Corp. v. CommissionerUnited States Tax Court · 1967
- Massachusetts Business Development Corp. v. CommissionerUnited States Tax Court · 1969