Legal Opinion
McMartin Industries v. Vinal
District Court, D. Nebraska
Decided June 30, 1969No. Civ. 02505PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM
RICHARD E. ROBINSON, Chief Judge.
This is an action for a refund of excise taxes paid by the plaintiff, McMartin Industries, Inc., under protest. Defendant, a District Director of Internal Revenue, has counter-claimed for additional excise taxes which the Service has assessed against plaintiff but which have not been paid. In the interest of brevity the parties to this action will be hereinafter referred to respectively as McMartin and the I. R. S.
*750McMartin is and was engaged, at all times pertinent hereto, in the business of manufacturing Subsidiary Communications Authorization…
2Cases cited25 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Dixon v. United StatesSupreme Court of the United States · 1965
- Lykes v. United StatesSupreme Court of the United States · 1952
- Helvering v. PowersSupreme Court of the United States · 1934
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3Cited by4 opinions
- McMartin Industries, Inc. v. Richard P. Vinal, District Director of Internal Revenue, and United States of America, Intervenor-AppellantCourt of Appeals for the Eighth Circuit · 1971
- Avis Rent a Car System, Inc. v. United StatesDistrict Court, E.D. New York · 1973
- Maher Terminals, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1984
- Opinion No. (1978), Nebraska Attorney General Reports1978