United States v. Waterman Steamship Corporation
Court of Appeals for the Fifth Circuit
1Opinion of the Court
RIVES, Circuit Judge.
This suit for refund of income taxes for the years 1947 through 1950 was tried by the district court without a jury. Pursuant to a carefully considered opinion reported as Waterman Steamship Corporation v. United States, D.C., 203 F.Supp. 915, the court entered judgment for the taxpayer Waterman in the total amount of $2,241,388.30, together with interest. On appeal there is no complaint as to the rulings on the three issues which the district court captioned: “I. WATERMAN BUILDING” (203 F.Supp. 917-921), “II. BABY FLAT-TOPS” (Id. 921-925), and “IV. ALABAMA STATE TAX”…
Also in this document: Per curiam.
2Cases cited18 opinions
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Fogarty v. United StatesSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. The American Metal Co., Limited, the American Metal Co., Limited v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Northwestern Mut. Fire Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
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3Cited by16 opinions
- Waterman Steamship Corp. v. United StatesSupreme Court of the United States · 1965
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
- Moore-McCormack Lines, Inc. v. CommissionerUnited States Tax Court · 1965
- Bank of America National Trust & Savings Ass'n v. United StatesUnited States Court of Claims · 1972
- Allstate Insurance Company v. The United StatesUnited States Court of Claims · 1969
11 more not listed; retrieve them via the Exa API.