Legal Opinion
United States v. Koppers Co.
Supreme Court of the United States
Decided March 14, 1955No. 29PublishedCited by 55 opinions
1Opinion of the CourtJustice Burton
The issue in these cases is whether, for the years 1940 through 1945, abatements of federal excess profits taxes, through application of I. R. C., § 722, 1 are retroactive. For the reasons hereafter stated, we hold that they are not and that they relieve taxpayers from the payment of interest on deficiencies in such taxes from the time of the abatements, rather than from the original due dates of the taxes abated.
In No. 29, United States v. Koppers Co., the taxpayer, respondent therein, 2 reported and paid excess profits taxes of $6,512.76 for 1940, and $1,781,288.14 for 1941. 3 In computing…
2Cases cited13 opinions
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Uni-Term Stevedoring Co. v. CommissionerUnited States Tax Court · 1944
- Rodgers v. United StatesUnited States Court of Claims · 1952
- American Coast Line v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
- Ideal Packing Co. v. CommissionerUnited States Tax Court · 1947
8 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- Koppers Company v. United StatesUnited States Court of Claims · 1955
- Brown & Williamson, Ltd. v. United StatesUnited States Court of Claims · 1982
50 more not listed; retrieve them via the Exa API.