Legal Opinion
Fardale Corp. v. United States
United States Court of Claims
Decided July 13, 1959No. 258-58PublishedCited by 2 opinions
1Opinion of the CourtLaramore, Judge
This suit is brought by plaintiff to recover alleged over-payments of excess profits taxes for the years 1950' through 1953.
The petition alleges that certain payments included in its 1945 income were erroneous and should have been included in 1946 for the purpose of computing income for its base period years.
Defendant by way of affirmative defense pleads that the plaintiff is equitably estopped from correcting the alleged error because of a written stipulation entered into whereby a portion of the payments was included as 1945 income and a portion of the payments was included as 1946 income.
As…
2Cases cited8 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Leonard Refineries, Inc. v. CommissionerUnited States Tax Court · 1948
- Guggenheim v. United StatesUnited States Court of Claims · 1948
- Rosemary Mfg. Co. v. CommissionerUnited States Tax Court · 1947
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3Cited by2 opinions
- McDonnell Aircraft Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- I. Lewis Corp. v. CommissionerUnited States Tax Court · 1963