Legal Opinion
Avery v. United States
District Court, W.D. New York
Decided October 25, 1965No. Civ. No. 8387PublishedCited by 5 opinions
1Opinion of the Court
BURKE, Chief Judge.
By order dated May 10, 1961, James A. Avery, Receiver in Supplementary Proceedings of The E. C. Brown Company, was substituted as plaintiff in place of The E. C. Brown Company.
This is an action for refund of income taxes and excess profits taxes, plus interest, allegedly paid for the fiscal years ended August 31, 1945 and August 31, 1947.
The facts have been fully reported in the consolidated cases of Bullock v. Commissioner and The E. C. Brown Company v. Commissioner, 26 T.C. 276, affirmed 2 Cir., 253 F.2d 715. The E. C. Brown Company on August 31, 1947, transferred…
2Cases cited4 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Bullock v. CommissionerUnited States Tax Court · 1956
- EMPIRE TRUST COMPANY v. United StatesDistrict Court, D. Connecticut · 1963
- Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United StatesCourt of Appeals for the Second Circuit · 1963
3Cited by5 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Solitron Devices, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1989
- Dorl v. CommissionerUnited States Tax Court · 1972
- Estate of Ming v. CommissionerUnited States Tax Court · 1974