Legal Opinion
New Jersey Automobile Club v. United States
United States Court of Claims
Decided March 2, 1960No. 274-54Published
1Opinion of the Court
181 F.Supp. 259 (1960)
NEW JERSEY AUTOMOBILE CLUB
v.
UNITED STATES.
No. 274-54.
United States Court of Claims.
March 2, 1960.
Alcide J. Fournier, Short Hills, N. J., for the plaintiff.
William T. Kane, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for the defendant. James P. Garland and Philip R. Miller were on the brief.
Fleming Bomar and Joseph E. McAndrews, Washington, D. C., filed a brief for American Automobile Association, amicus curiae.
JONES, Chief Judge.
The plaintiff, an accrual basis taxpayer, seeks to recover alleged overpayments of its Federal income taxes for the years…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Brown v. HelveringSupreme Court of the United States · 1934
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Bressner Radio, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
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