Legal Opinion
Coastal Terminals, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided July 12, 1963No. 8990PublishedCited by 48 opinions
1Opinion of the Court
BARKSDALE, District Judge.
Coastal Terminals, Inc., a South Carolina Corporation, duly filed its income tax return for the fiscal year ending June 30, 1957, and paid the tax shown by the return to be due. Thereafter, the District Director of Internal Revenue, Columbia, S. C., asserted a deficiency in the income tax paid, which deficiency the taxpayer paid under protest, and filed its claim for a refund. Upon disallowance of its claim for refund, the taxpayer instituted this action in the District Court for the Eastern District of South Carolina to recover the amount paid by reason of the…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- James Alderson, Surviving Husband and Estate of Clarissa E. Alderson, Deceased, James Alderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Century Electric Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Alderson v. CommissionerUnited States Tax Court · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Woodbury v. CommissionerUnited States Tax Court · 1967
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Biggs v. CommissionerUnited States Tax Court · 1978
43 more not listed; retrieve them via the Exa API.