Legal Opinion

Merry Bros. Brick & Tile Co. v. United States

District Court, S.D. Georgia

Decided July 3, 1956No. Civ. A. No. 752PublishedCited by 1 opinion

1Opinion of the Court

SCARLETT, District Judge.

This is an action for recovery of the-principal amount of $361,932.06 paid by-plaintiff as income and excess profits taxes, and interest thereon, for the calendar years 1951, 1952, 1953 and 1954-Deficiencies assessed in income and excess profits taxes for 1951 and 1952, and: income taxes for 1953 which plaintiff claims should be refunded are as follows r

Year Deficiency Interest.

1951 $121,047.18 $21,574.56-

1952 84,458.15 9,835.31

1953 76,931.49 4,823.32

For 1954, plaintiff seeks to recover $68,383.69, which it claims it overpaid.

The only point at issue is the amount of…

2Cases cited4 opinions

  1. United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
  2. T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
  3. Cherokee Brick & Tile Co. v. United StatesDistrict Court, M.D. Georgia · 1954
  4. Hitchcock Corp. v. TownsendDistrict Court, M.D. North Carolina · 1955

3Cited by1 opinion

  1. United States v. Merry Brothers Brick and Tile Company, United States of America v. Reliance Clay Products CompanyCourt of Appeals for the Fifth Circuit · 1957

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