Legal Opinion
United States v. Weber Paper Company
Court of Appeals for the Eighth Circuit
Decided July 26, 1963No. 17162_1PublishedCited by 16 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is an appeal by the United States from a judgment for a taxpayer (appel-lee) in an action for the refund of corporate income tax deficiencies alleged to have been erroneously assessed and collected for the calendar years 1956, 1957 and 1958. The action was brought after timely claims for refund had been denied. The deficiency in each of the years was based upon the disallowance by the Commissioner of Internal Revenue of the major portion of a deduction taken by the taxpayer of an amount claimed by it to be a premium paid for flood insurance coverage on its business…
2Cases cited3 opinions
- Hoopeston Canning Co. v. CullenSupreme Court of the United States · 1943
- Weber Paper Co. v. United StatesDistrict Court, W.D. Missouri · 1962
- CONSUMERS OIL CORP. OF TRENTON NJ v. United StatesDistrict Court, D. New Jersey · 1960
3Cited by16 opinions
- Anesthesia Service Medical Group, Inc. v. CommissionerUnited States Tax Court · 1985
- Steere Tank Lines, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
- Lincoln Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1968
- Stearns-Roger Corp., Inc. v. United StatesDistrict Court, D. Colorado · 1984
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