Legal Opinion
Richard P. Vinal and United States of America v. Peterson Mortuary, Inc.
Court of Appeals for the Eighth Circuit
Decided December 30, 1965No. 18064_1PublishedCited by 7 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by Richard P. Vinal, District Director of Internal Revenue for Nebraska, and the United States from final judgment of the district court allowing taxpayer Peterson Mortuary, Inc., its claim for refund of excise taxes paid by it and denying the supplemental complaint in intervention filed by the United States for additional excise taxes arising out of the same transactions involved in the refund suit. The trial court’s opinion is reported at 238 F.Supp. 346. Timely claim for refund of the taxes has been made. Jurisdiction exists in the trial…
2Cases cited13 opinions
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Allen v. SmithSupreme Court of the United States · 1899
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
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3Cited by7 opinions
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Boise National Leasing, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Ace-Chicago Great Dane Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1984
2 more not listed; retrieve them via the Exa API.