Legal Opinion
Sarkes Tarzian Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided February 7, 1957No. 11876_1PublishedCited by 32 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
This was an action by plaintiff-taxpayer to recover allegedly erroneously as sessed income tax. The question on this appeal is whether the District Court properly granted plaintiff’s motion for summary judgment under Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A.
This cause arose out of the government’s disallowance of depreciation deductions to plaintiff on certain patent rights acquired by it from its sole stockholders. The pleadings, interrogatories and answers thereto on file, together with the affidavits of both parties, reveal the following pertinent…
2Cases cited9 opinions
- Ramsouer v. Midland Valley R. Co.Court of Appeals for the Eighth Circuit · 1943
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Matthiessen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Janeway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Empire Electronics Co., Inc. v. United StatesCourt of Appeals for the Second Circuit · 1962
- 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
- Coastal Terminals, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1963
- Aqualane Shores, Inc. v. CommissionerUnited States Tax Court · 1958
- Wood Preserving Corporation of Baltimore, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1965
27 more not listed; retrieve them via the Exa API.