Legal Opinion
Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower Manhattan
Court of Appeals for the Second Circuit
Decided April 26, 1957No. 60, Docket 24135PublishedCited by 39 opinions
1Opinion of the Court
MEDINA, Circuit Judge.
This action was brought to enjoin the collection of an assessment of interest in respect of alleged “deficiencies”1 *** in appellant’s excess profits taxes for the years 1943 and 1944. The District Court ruled that it was without jurisdiction to grant the relief sought and dismissed the complaint. 139 F.Supp. 690. This appeal followed.
In its excess profits tax returns for the years 1943 and 1944 appellant claimed unused excess profits tax credit carryovers from the years 1941 and 1942, as a result of which it paid less in taxes than would otherwise have been due. Upon…
2Cases cited18 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- United States v. Koppers Co.Supreme Court of the United States · 1955
- Walsh v. Comm'rUnited States Tax Court · 1954
- COMMISSIONER OF INT. REVENUE v. Kilpatrick's EstateCourt of Appeals for the Sixth Circuit · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
- F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Stern & Co. v. State Loan and Finance CorporationDistrict Court, D. Delaware · 1962
34 more not listed; retrieve them via the Exa API.