Legal Opinion
American Brewery, Incorporated, a Body Corporate v. United States
Court of Appeals for the Fourth Circuit
Decided May 23, 1955No. 6950PublishedCited by 8 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the District of Maryland, 126 F.Supp. 477, dismissing on the merits an action brought by American Brewery, Incorporated, (hereinafter called American) against the United States of America, to recover federal income taxes, declared value excess profit taxes and excess profit taxes in the amount of $24,025.83. Jurisdiction to sue the United States for this amount in the District Court is based on 28 U.S.C. § 1346(a) (1), since the Acting Collector of Internal Revenue who collected the tax had resigned…
2Cases cited9 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- National Brass Works, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Bowles v. American Brewery, Inc.Court of Appeals for the Fourth Circuit · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
- A. D. Juilliard & Co., Inc. v. James W. Johnson, Collector of Internal Revenue for the Third District of New YorkCourt of Appeals for the Second Circuit · 1958
- United States v. Beatrice Foods Co.District Court, D. Minnesota · 1972
- A. D. Juilliard & Co. v. JohnsonDistrict Court, S.D. New York · 1957
- Milton S. Kronheim & Co. v. United StatesUnited States Court of Claims · 1958
3 more not listed; retrieve them via the Exa API.