Legal Opinion
Atlas Storage Co. v. United States
District Court, S.D. West Virginia
Decided October 13, 1969No. Civ. A. Nos. 2649-2658, 2697-2704PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
FIELD, Chief Judge.
In these eighteen related actions, which were consolidated for trial and disposition, the plaintiff corporations seek the refund of income taxes and interest for the years 1956, 1957 and 1958 in the aggregate amount of $300,869.69.
The questions presented for disposition are as follows:
1. Whether, acting under the provisions of Section 269 of the Internal Revenue Code of 1954, the Commissioner of Internal Revenue properly disallowed surtax exemptions for the several taxpayer corporations with the exception of one corporation in each geographical area in…
2Cases cited11 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Denver & Rio Grande Western Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960
- James Realty Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Coastal Oil Storage Company, and v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bay Sound Transportation Co. v. United StatesDistrict Court, S.D. Texas · 1972
- Richardson v. United StatesDistrict Court, S.D. Texas · 1971
- Rocco, Inc. v. CommissionerUnited States Tax Court · 1979
- Atlas Storage Company, a Corporation v. United States of America, Atlas Storage Company, a Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Bickes-Wilbert Burial Vault Co. v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.