Legal Opinion
Peter Pan Seafoods, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided October 15, 1969No. 22352PublishedCited by 17 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
Peter Pan Seafoods, Inc. appeals from a judgment which denied its claim for refund of federal income taxes. The district court’s opinion is found at 272 F.Supp. 888. Our statement of the facts is more abbreviated than that of the district court, from which further details may be ascertained. In its refund action Peter Pan sought to recover $286,886.26 assessed and collected by the Commissioner of Internal Revenue for the taxable years ending March 31, 1960, and March 31, 1961. The Commissioner’s assessment was based upon reeomputation of income for the tax year ending…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Knetsch v. United StatesSupreme Court of the United States · 1960
- National Investors Corporation v. HoeyCourt of Appeals for the Second Circuit · 1944
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States Gypsum Company, Appellant/cross-Appellee v. Schiavo Brothers, Inc., Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1981
- Gray v. CommissionerUnited States Tax Court · 1971
- Supreme Investment Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Hundt v. LaCrosse Grain Co., Inc.Indiana Court of Appeals · 1981
- Lewis and Taylor, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
12 more not listed; retrieve them via the Exa API.