Legal Opinion
Grob, Inc. v. United States
District Court, E.D. Wisconsin
Decided April 28, 1983No. 80-C-1115PublishedCited by 4 opinions
1Opinion of the Court
DECISION AND ORDER
WARREN, District Judge.
I. STATEMENT OF CASE
This is an action under 28 U.S.C. § 1346(a)(1) wherein plaintiff, a machine tool company, seeks a refund with respect to assessments made by the Internal Revenue Service against the plaintiff for allegedly unreasonable accumulation of earnings and profits. The IRS assessed penalty taxes of $96,022 for plaintiff’s fiscal year ending September 30, 1976, and $141,- 562.20 1 for its fiscal year ending September 30, 1977. Plaintiff paid under protest and brought this action.
The matter was tried to the Court on June 3, 1982. At trial, the…
2Cases cited11 opinions
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Ivan Allen Co. v. United StatesSupreme Court of the United States · 1975
- Gus Blass Co. v. CommissionerUnited States Tax Court · 1947
- Sterling Distributors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Glowinski v. CommissionerUnited States Tax Court · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Snow Mfg. Co. v. CommissionerUnited States Tax Court · 1986
- Grob, Inc. v. United StatesDistrict Court, E.D. Wisconsin · 1984
- Snow Mfg. Co. v. CommissionerUnited States Tax Court · 1986