Legal Opinion
FW Woolworth Company v. Commissioner of Taxes
Supreme Court of Vermont
Decided December 5, 1972No. 30-71PublishedCited by 13 opinions
1Opinion of the CourtKeyser, J.
The Vermont tax department under 82 V.S.A. § 5883 assessed additional corporate income taxes against the appellant, F. W. Woolworth Company, totaling $12,735.85 for the years 1966, 1967, 1968 and 1969. Excepting for minor adjustments these assessments resulted from the disallowance of an exclusion from the company’s income of the “foreign tax credit dividend gross-up” which the appellant had reported as income on its federal income tax return. Upon appeal to and hearing by the Commissioner of Taxes under 32 V.S.A. § 5883, the assessments were upheld by the commissioner’s determination. Appeal…
2Cases cited11 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Dow Chemical Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- FW Woolworth Co. v. Commissioner of Taxes of StateSupreme Court of Vermont · 1974
- In Re Goodyear T. & R. Co., Corp. Income T., 1966, 1967, 1968Supreme Court of Vermont · 1975
- In Re Appeal of KnosherSupreme Court of Vermont · 1981
8 more not listed; retrieve them via the Exa API.