Legal Opinion
Orono Pulp & Paper Co. v. United States
District Court, D. Maine
Decided April 22, 1929No. 132-134, 189PublishedCited by 5 opinions
1Opinion of the Court
PETERS, District Judge.
These are suits brought to recover for alleged over-payments by the plaintiff of income and profits taxes assessed against it and p-aid for the years 1917 to 1920, inclusive, and involve somewhat different questions as to different years.
The decision of one point will settle practically the whole dispute concerning the taxes of 1917 and 1918, and that will be considered first.
The plaintiff is a manufacturer of pulp and paper in Maine, and owns timberlands as a source of raw material. Patton & Gulnae, at one time a partnership, and later a corporation, were lumbermen or…
2Cases cited2 opinions
- Whipple v. United StatesDistrict Court, D. Massachusetts · 1928
- Stinchfield v. MillikenSupreme Judicial Court of Maine · 1880
3Cited by5 opinions
- Dayton Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- City Ice Delivery Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1949
- Suchan v. SuchanIdaho Supreme Court · 1987
- Ferguson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1932
- Suchan v. SuchanIdaho Supreme Court · 1987