Legal Opinion
Fulk & Needham, Inc. v. United States
District Court, M.D. North Carolina
Decided July 29, 1968No. C-80-WS-66PublishedCited by 3 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW AND OPINION.
GORDON, District Judge.
This is • an action for the refund of taxes paid by the plaintiff to the defendant for the calendar years 1960, 1961, and 1962. The parties have agreed that the amount involved is merely a matter of mathematical calculation which can be worked out by agreement if required by the results of this action. On November 28, 1958, the shareholders of the plaintiff signed a consent, pursuant to Section 1372(a) of the Internal Revenue Code of 1954, to the election of the plaintiff to be treated as a small business corporation for…
2Cases cited31 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Furman v. CommissionerUnited States Tax Court · 1966
- Frentz v. CommissionerUnited States Tax Court · 1965
- I. L. Van Zandt and Ruth B. Van Zandt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Reynolds Ex Rel. Cannon v. ReynoldsSupreme Court of North Carolina · 1935
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3Cited by3 opinions
- In Re WilhelmUnited States Bankruptcy Court, E.D. Wisconsin · 1994
- Kates v. CommissionerUnited States Tax Court · 1968
- Friend's Wine Cellars, Inc. v. CommissionerUnited States Tax Court · 1972