Legal Opinion
Great Lakes Pipe Line Company v. United States
District Court, W.D. Missouri
Decided December 20, 1972No. Civ. A. 17949-4, 18615-4PublishedCited by 3 opinions
1Opinion of the Court
FINDINGS, OPINION AND JUDGMENT
ELMO B. HUNTER, District Judge.
This is a civil action brought by plaintiffs, Great Lakes Pipe Line Company and G. H. Hagle, Trustee in Dissolution, against the United States of America for recovery of federal income taxes and deficiency interest alleged to have been overpaid for the calendar year 1965 and for the period January 1, 1966 to November 22, 1966. The causes were consolidated for pretrial proceedings and trial following the transfer of Action No. 18,615-4 to this division under Local Rule 13. This Court has jurisdiction under 28 U.S.C. § 1346.
FINDINGS…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
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3Cited by3 opinions
- Of Course, Inc., (Formerly: The Isaac Hamburger & Sons Company), a Maryland Corporation in Dissolution v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974
- Walter Kirschenmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Of Course, Inc., (Formerly: The Isaac Hamburger & Sons Company), a Maryland Corporation in Dissolution v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974