Legal Opinion
Movielab, Inc. v. United States
United States Court of Claims
Decided March 20, 1974No. 97-72PublishedCited by 26 opinions
1Opinion of the CourtKashiwa, Judge
This is a suit for the refund of federal incomes taxes paid for the years 1963 and 1966 in the amounts of $20,615 and $954,849, respectively, plus interest as provided by law. For reasons hereinafter stated, we hold for the plaintiff and against the defendant.
The essential stipulated facts may be summarized as follows. Movielab Color Corporation (hereinafter “Color”) was a wholly owned subsidiary of Movielab, Inc. (hereinafter “Movielab”). Both Color and Movielab at all relevant times operated on a taxable year which is a year of 52 or 53 weeks ending on the Saturday nearest to December 31.…
2Cases cited14 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Commissioner of Internal Revenue v. Walter L. And Helen MorganCourt of Appeals for the Third Circuit · 1961
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
9 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Security Industrial Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Charles L. Long and Ruth S. Long v. United StatesCourt of Appeals for the Sixth Circuit · 1981
- Performance Systems, Inc., Successor to Minnie Pearl's Chicken System, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1974
- The Aetna Casualty and Surety Company v. United StatesCourt of Appeals for the Second Circuit · 1977
- Cocker v. CommissionerUnited States Tax Court · 1977
21 more not listed; retrieve them via the Exa API.