Legal Opinion
F. W. Woolworth Co. v. United States
District Court, S.D. New York
Decided July 1, 1936PublishedCited by 8 opinions
1Opinion of the Court
HULBERT, District Judge.
Plaintiff brings this action pursuant to the provisions of the Tucker Act (28 U. S.C.A. § 41(20), to recover alleged over-payments of income taxes for the years 1922, 1923, 1924, and 1925.
The alleged overpayments arise from two causes: - (1) Failure to make sufficient deduction (in 1922 and 1923) for obsolescence of leases; and (2) failure to take sufficient credits for taxes paid to foreign countries.
'The second subdivision involves taxes paid by the Canadian subsidiary of the plaintiff {all of the stock of which is held by the plaintiff); by the English subsidiary (a…
2Cases cited14 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Helvering v. BlissSupreme Court of the United States · 1934
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Frueauff v. CommissionerUnited States Board of Tax Appeals · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Aluminum Co. of America v. United StatesCourt of Appeals for the Third Circuit · 1941
- Loeb v. United StatesDistrict Court, S.D. New York · 1936
- Elkins v. CommissionerCourt of Appeals for the Third Circuit · 1937
3 more not listed; retrieve them via the Exa API.