Legal Opinion
C & R Investments, Inc. v. United States
District Court, D. Kansas
Decided December 10, 1969No. KC-2016PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ARTHUR J. STANLEY, Jr., Chief Judge.
This is an action for refund of certain internal revenue taxes assessed against and paid by the plaintiff. The facts material to a decision are that Sherold Crystals, Inc., the plaintiff’s predecessor corporation, filed an estimate of its 1953 taxes with the Wichita Director of Internal Revenue, accompanied by an $18,000 partial payment. Thereafter a consolidated return was filed by the parent corporation in Chicago, in which credit was taken for the $18,000 payment in issue. Later the plaintiff notified the Wichita director that a…
2Cases cited5 opinions
- United States v. C & R Investments, Inc., a CorporationCourt of Appeals for the Tenth Circuit · 1968
- Commissioner v. Newport Industries, Inc.Court of Appeals for the Seventh Circuit · 1941
- Landy Towel & Linen Service, Inc. v. CommissionerUnited States Tax Court · 1962
- Libbie Merlin v. P. K. Sanders, Acting District Director of Internal Revenue and United States of America, IntervenerCourt of Appeals for the Fifth Circuit · 1957
- Rushlight Automatic Sprinkler Co. v. United States of America, United States of America v. Rushlight Automatic Sprinkler Co.Court of Appeals for the Ninth Circuit · 1961
3Cited by4 opinions
- Black Prince Distillery, Inc. v. United StatesDistrict Court, D. New Jersey · 1984
- Brown v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 2000
- C & R Investments, Inc. (Formerly Sherold Crystals, Inc.), a Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1971
- Oxford Life Insurance v. United StatesDistrict Court, D. Arizona · 1983