Legal Opinion
John Duguid & Sons, Inc. v. United States
District Court, N.D. New York
Decided October 16, 1967No. Civ. 9617PublishedCited by 25 opinions
1Opinion of the Court
Memorandum-Decision and Order
JAMES T. FOLEY, Chief Judge.
This action is to recover $1,129.31 of federal income taxes for the calendar year 1958, with interest and statutory interest. This odd and relatively small amount demanded results from the auditing of the federal income tax returns of the plaintiff corporation for the calendar years 1958 and 1959 by the Internal Revenue Service. After the audit, deductions were disallowed for substantial pension plan contributions in those two years. Such determination affected a claimed loss reported in the 1959 return, increased the 1958 taxable…
2Cases cited16 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Burnet v. HoustonSupreme Court of the United States · 1931
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Ed & Jim Fleitz, Inc. v. CommissionerUnited States Tax Court · 1968
- United States v. George Howard Hall and Ruth HallCourt of Appeals for the Eighth Circuit · 1968
- Quality Brands, Inc. v. CommissionerUnited States Tax Court · 1976
- Babst Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Pulver Roofing Co. v. CommissionerUnited States Tax Court · 1978
20 more not listed; retrieve them via the Exa API.