Legal Opinion
United Development Company v. United States
District Court, E.D. Missouri
Decided November 7, 1962No. 60 C 370PublishedCited by 6 opinions
1Opinion of the Court
212 F.Supp. 664 (1962)
UNITED DEVELOPMENT COMPANY, a corporation, Plaintiff,
v.
UNITED STATES of America, Defendant.
No. 60 C 370.
United States District Court E. D. Missouri, E. D.
November 7, 1962.
Earl Q. Smith, St. Louis, Mo., for plaintiff.
D. Jeff. Lance, U. S. Atty., John A. Newton, Asst. U. S. Atty., for defendant.
REGAN, District Judge.
This is an action instituted under Title 28 U.S.C. § 1346 by the taxpayer, United Development Company, for a refund of $22,594.63 plus interest.
The basic facts are not in dispute. Plaintiff is a Missouri corporation which owns and operates a cemetery in St.…
2Cases cited11 opinions
- Massillon-Cleveland-Akron Sign Co. v. CommissionerUnited States Tax Court · 1950
- Loco Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Kimbell-Diamond Milling Co. v. CommissionerUnited States Tax Court · 1948
- Haberland v. CommissionerUnited States Board of Tax Appeals · 1932
- Gaynor News Co. v. CommissionerUnited States Tax Court · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sim-Air, USA, Ltd. v. CommissionerUnited States Tax Court · 1992
- Conran v. United StatesDistrict Court, E.D. Missouri · 1971
- McKitrick v. United StatesDistrict Court, S.D. Ohio · 1974
- Maloof v. CommissionerUnited States Tax Court · 1975
- Maloof v. CommissionerUnited States Tax Court · 1975
1 more not listed; retrieve them via the Exa API.