Legal Opinion
J. C. Williamson, Transferee of Williamson Well Service, Inc., a Dissolved Corporation v. United States
United States Court of Claims
Decided July 19, 1961No. 86-59PublishedCited by 49 opinions
1Opinion of the Court
JONES, Chief Judge.
This is an action brought to recover a sum which was paid under protest as an assessed deficiency in Federal income taxes for the period November 1, 1954, to August 22, 1955. The deficiency was assessed against the plaintiff as transferee of the assets of the Williamson Well Service, Inc. The parties are agreed on the facts. The plaintiff has moved for judgment on the pleadings; the defendant has filed a cross motion to dismiss. The question presented is whether a cash method corporation which is presently entitled to receive income for services rendered can escape taxation…
2Cases cited29 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
24 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- Estate of Munter v. CommissionerUnited States Tax Court · 1975
- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963
44 more not listed; retrieve them via the Exa API.