Legal Opinion

Ray Waits Motors, Inc. v. United States

District Court, E.D. South Carolina

Decided October 27, 1956No. Civ. A. 5228, 5236PublishedCited by 14 opinions

1Opinion of the Court

WYCHE, District Judge.

Civil Action Number 5228 is an action by the plaintiff seeking to recover income taxes alleged to have been erroneously and unlawfully assessed against the plaintiff for the year 1949, and paid under protest by the plaintiff corporation.

Civil Action Number 5236 is an action seeking to recover income taxes alleged to have been erroneously and unlawfully assessed against the plaintiff for the year 1950, and paid under protest by the plaintiff corporation.

In compliance with Rule 52(a), Rules of Civil Procedure, 28 U.S.C.A., I find the facts specially and state my…

2Cases cited1 opinion

  1. Ernest Burwell, Inc. v. United StatesDistrict Court, W.D. South Carolina · 1953

3Cited by14 opinions

  1. Dewitt Truck Brokers, Inc. v. W. Ray Flemming Fruit Company and W. Ray FlemmingCourt of Appeals for the Fourth Circuit · 1976
  2. James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
  3. Campbell County State Bank, Inc. v. CommissionerUnited States Tax Court · 1961
  4. Moke Epstein, Inc. v. CommissionerUnited States Tax Court · 1958
  5. Crowley v. CommissionerUnited States Tax Court · 1960

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