Legal Opinion
Denholm & McKay Co. v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided December 14, 1942No. 3797PublishedCited by 41 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
For present purposes, it stands conceded that Denholm & McKay Company, the taxpayer-petitioner herein, made an overpayment of income tax for its fiscal year ending January 31, 1935, in the sum of $821.37. In its attempt to obtain a refund, the taxpayer has run into a legal obstacle of a somewhat unusual nature, and one not covered by any decided case, so far as we can discover.
The case, in brief, is this: After hearing upon a petition for redetermination of a deficiency, the Board duly entered its decision to the effect that there was no deficiency and, in addition,…
2Cases cited35 opinions
- Wayne United Gas Co. v. Owens-Illinois Glass Co.Supreme Court of the United States · 1937
- Pfister v. Northern Illinois Finance Corp.Supreme Court of the United States · 1942
- Aspen Mining & Smelting Co. v. BillingsSupreme Court of the United States · 1893
- Brockett v. BrockettSupreme Court of the United States · 1844
- Kingman v. Western Manufacturing Co.Supreme Court of the United States · 1898
30 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Brown v. AllenSupreme Court of the United States · 1953
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Stewart v. Comm'rUnited States Tax Court · 2006
- William G. Nordvik Claire N. Nordvik v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
36 more not listed; retrieve them via the Exa API.