Legal Opinion
Herbert J. Investment Corporation v. United States
District Court, E.D. Wisconsin
Decided May 24, 1973No. 71-C-69PublishedCited by 12 opinions
1Opinion of the Court
Decision and Order
MYRON L. GORDON, District Judge.
The plaintiff seeks to recover taxes and interest paid for the calendar year 1968, together with interest accrued since payment. The government has moved for summary judgment. A stipulation of facts has been filed, and affidavits have been submitted on the plaintiff’s behalf.
The plaintiff, formerly known as Olson Transportation Company, had been engaged in interstate trucking. In 1968 the plaintiff negotiated the sale of its assets to CW Transport, Inc. (“CW”). Both companies were subject to Interstate Commerce Commission jurisdiction, and the…
2Cases cited5 opinions
- Frost Lumber Industries v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
- Helvering v. Nibley-Mimnaugh Lumber Co.Court of Appeals for the D.C. Circuit · 1934
- Falwell v. United StatesDistrict Court, W.D. Virginia · 1947
- C. M. Hall Lamp Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- Wisconsin Electric Power Co. v. CommissionerUnited States Tax Court · 1952
3Cited by12 opinions
- Penn-Dixie Steel Corp. v. CommissionerUnited States Tax Court · 1978
- Bankers Trust Co. v. United StatesUnited States Court of Claims · 1975
- G.I.C. Corporation, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1997
- Bond Purchase, L.L.C. v. Patriot Tax Credit Properties, L.P.Court of Chancery of Delaware · 1999
- Walter v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
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