Legal Opinion
CONSUMERS OIL CORP. OF TRENTON NJ v. United States
District Court, D. New Jersey
Decided November 23, 1960No. Civ. A. 231-59PublishedCited by 1 opinion
1Opinion of the Court
WILLIAM F. SMITH, Chief Judge.
This is an action to recover internal revenue taxes, to wit, the income taxes for the calendar years 1955 and 1956, alleged to have been erroneously assessed and collected. The jurisdiction of the Court is invoked under Section 1346 (a) (1) of Title 28 U.S.C.A., as amended. The action is before the Court on a stipulation of facts.
Facts
I
The plaintiff, a corporation organized under the laws of the State of New Jersey, has been engaged in the sale and distribution of oil and gasoline products. Its plant, which includes land, buildings, storage tanks, etc., is…
2Cases cited7 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring Canyon Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1930
- Wayne Title & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Appeal of Pan-American Hide Co.United States Board of Tax Appeals · 1925
- Wolfington Body Co. v. SmithDistrict Court, E.D. Pennsylvania · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Weber Paper CompanyCourt of Appeals for the Eighth Circuit · 1963