Legal Opinion
United States v. Kingman
Court of Appeals for the Fifth Circuit
Decided November 4, 1948No. 12470PublishedCited by 22 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The case concerns excess profits taxes of Kingman Distributing Company, Inc., for the year 1943, of which an additional assessment was made in 1945, and paid by R. H. Kingman, Jr., as sole stockholder and distributee in liquidation, which he and his corporation sued in the district court to recover, and did recover in a sum of $1,320.60 with interest. The United States appeals.
The sole question is whether the “taxable year” was a full calendar year, the taxpayer being on the calendar year basis as to returns, or a “short taxable year”, which both the statutes and the…
2Cited by22 opinions
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Joseph Weidenhoff, Inc. v. CommissionerUnited States Tax Court · 1959
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- James P. Neill v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Schick v. CommissionerUnited States Tax Court · 1966
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