Legal Opinion
S & a COMPANY v. United States
District Court, D. Minnesota
Decided July 3, 1963No. 4-62-Civ.-179PublishedCited by 13 opinions
1Opinion of the Court
DEVITT, Chief Judge.
In this action for the recovery of corporate income taxes paid by the plaintiff for its fiscal year ending August 31, 1956, the sole question presented is as to the correctness of the government’s disallowance of depreciation deductions for the year in question during which all of the depreciable assets of the plaintiff were sold at a price in excess of their undepreciated cost at the beginning of the taxable year.
Jurisdiction is based on 28 U.S.C.A. Sec. 1346(a) (1).
The facts are not in dispute and the parties have entered into a Stipulation, the pertinent parts of which…
2Cases cited7 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Weir Long Leaf Lumber Co. v. CommissionerUnited States Tax Court · 1947
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Macabe Co. v. CommissionerUnited States Tax Court · 1964
- United States v. S & a CompanyCourt of Appeals for the Eighth Circuit · 1964
- Killebrew v. United StatesDistrict Court, E.D. Tennessee · 1964
- Occidental Loan Co. v. United StatesDistrict Court, S.D. California · 1964
8 more not listed; retrieve them via the Exa API.