Legal Opinion

Miller Scrap Iron & Steel Co. v. United States

District Court, E.D. Wisconsin

Decided December 17, 1958No. Nos. 57-C-211, 57-C-212Published

1Opinion of the Court

GRUBB, District Judge.

The two named cases have been consolidated for the purposes of the trial. The facts were all stipulated, with the exception of the offer of certain exhibits attached to a deposition. These exhibits and the deposition purported to give a revised informal opinion or view of the Wisconsin Department of Taxation.

Having filed timely claims for refunds, plaintiff seeks to recover income taxes, paid in the following amounts:

$433.43 with interest thereon from on or about March 15, 1950; and $369.98 with interest thereon from on or about March 15, 1951.

Plaintiff, hereinafter…

2Cases cited9 opinions

  1. Helvering v. MitchellSupreme Court of the United States · 1938
  2. Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
  3. Kirk v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950
  4. State ex rel. Globe Steel Tubes Co. v. LyonsWisconsin Supreme Court · 1924
  5. Reimer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950

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