Legal Opinion
J. C. Cornillie Co. v. United States
District Court, E.D. Michigan
Decided November 7, 1968No. Civ. A. No. 25676PublishedCited by 1 opinion
1Opinion of the Court
OPINION
TALBOT SMITH, District Judge.
This action is a suit for refund by plaintiff, J. C. Cornillie Company, against the United States of America, to recover income tax in the amount of $15,-600.00 plus statutory interest which was assessed against it for the fiscal years ending March 31, 1960 and 1961. (Stip. 1f 2) It is a case requiring much analysis in detail since the problem is one of differentiating form from substance. It stems, as we later point out, from a change in the economics of, and practices involved in, the heating of homes.
The Court has jurisdiction and venue in this action…
2Cases cited10 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. AndersonSupreme Court of the United States · 1926
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Anchor Cleaning Service, Inc. v. CommissionerUnited States Tax Court · 1954
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3Cited by1 opinion
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973