Legal Opinion
Fin Hay Realty Co. v. United States
District Court, D. New Jersey
Decided December 13, 1966No. Civ. A. No. 847-64PublishedCited by 6 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
WORTENDYKE, District Judge:
This is a corporate taxpayer’s action for refund, with interest, of Federal income taxes paid upon alleged deficiency *824assessments for the calendar years 1961 and 1962. The deficiency assessments resulted from a disallowance of expenses claimed as interest.
This Court has jurisdiction of the subject matter under 28 U.S.C. § 1346(a) (1) and over the parties. The statutory conditions precedent to the institution of the action have been complied with.
The payments received by the corporate taxpayer, upon which the taxpayer claimed…
2Cases cited12 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Calhoon v. HarveySupreme Court of the United States · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Tanzi v. Fiberglass Swimming Pools, Inc.Supreme Court of Rhode Island · 1980
- Gyro Engineering Corp. v. United StatesDistrict Court, C.D. California · 1967
- S. P. Realty Co. v. CommissionerUnited States Tax Court · 1968
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
1 more not listed; retrieve them via the Exa API.