United States v. Donaldson Realty Co.
Court of Appeals for the Eighth Circuit
1Opinion of the Court
WOODROUGH, Circuit Judge.
The Donaldson Realty Company, Inc., brought this civil action, in two counts for refund of income taxes alleged to have been “erroneously assessed and unlawfully collected from plaintiff” oh account of income accrued in 1933 and 1934. The refund sued for in each count was assessed, in respect to the amount of a certain claimed deduction from gross income which the Collector refused to allow. Trial'was had to the court without a jury and at the conclusion of plaintiff’s evidence both parties moved for judgment. The court made findings and the plaintiff was awarded…
Also in this document: Concurrence.
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Bowe v. Minnesota Milk Co.Supreme Court of Minnesota · 1890
- Ford Motor Co. v. United StatesUnited States Court of Claims · 1935
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3Cited by6 opinions
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Hamlen v. WelchCourt of Appeals for the First Circuit · 1940
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- McGee v. NeeCourt of Appeals for the Eighth Circuit · 1940
- Swed Distributing Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
1 more not listed; retrieve them via the Exa API.