Legal Opinion
Bridgeport Hydraulic Co. v. Kraemer
District Court, D. Connecticut
Decided December 10, 1953No. Civ. No. 3936PublishedCited by 3 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
This is an action to recover excess profits taxes allegedly overpaid for the years 1941-1943 to the defendants who were successively Collectors of Internal Revenue. Most of the underlying facts were proved by a voluminous stipulation. The plaintiff’s brief contains a remarkably lucid summary of the operative facts which in large part I adopt as my
Finding of Facts.
1. Throughout the period here relevant the plaintiff, a Connecticut corporation, computed its excess profits credit on the average base-period earnings basis. Its first taxable year under the excess profits tax…
2Cases cited5 opinions
- Hartford & New-Haven Rail Road v. KennedySupreme Court of Connecticut · 1838
- Webb v. MoellerSupreme Court of Connecticut · 1913
- Stamford Trust Co. v. Yale & Towne Manufacturing Co.Supreme Court of Connecticut · 1910
- Smith v. General Motors Corp.Court of Appeals for the Sixth Circuit · 1923
- Bigelow v. BicekAppellate Court of Illinois · 1938
3Cited by3 opinions
- Bridgeport Hydraulic Company v. Frank W. Kraemer and John J. Fitzpatrick, Collectors of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1955
- Bridgeport Hydraulic Co. v. CommissionerUnited States Tax Court · 1954
- Bridgeport Hydraulic Co. v. CommissionerUnited States Tax Court · 1954