Legal Opinion
Auburn & Associates, Inc. v. United States
District Court, W.D. Pennsylvania
Decided December 22, 1971No. Civ. A. 68-1214, 68-1215Published
1Opinion of the Court
OPINION and ORDER
McCUNE, District Judge.
Factual Statement
The instant litigation issued from deficiencies assessed against the plaintiff taxpayers for the years 1963, 1964 and 1965. The taxpayers paid the deficiencies and filed claim for refund. After six months had passed the taxpayers filed these two actions for refund of those portions of the assessed deficiencies attributable to the Commissioner’s disallowance of part of taxpayers’ deductions for salaries and rentals. The cases were consolidated at an early stage and were tried together non jury.
For fiscal year 1964 (the only year involved…
2Cases cited6 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- L. R. Schmaus Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Indialantic, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
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