Legal Opinion
Tennessee Products Corp. v. United States
United States Court of Claims
Decided October 7, 1952No. 47514PublishedCited by 4 opinions
1Opinion of the CourtLittleton, Judge
The plaintiff, a Tennessee corporation organized July 20, 1917, as the Bon Air Coal & Iron Corporation, which name was subsequently changed to Tennessee Products Corporation, seeks in this action to recover a refund of income and excess profits taxes for the years 1939, 1940, and 1941. As set forth in detail in the findings, the parties have agreed upon the adjustments to be made in most of the controverted items. The only issue which remains for consideration is the determination of the amount of “equity invested capital” to be used in computing plaintiff’s excess profits tax credit for…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Burnet v. HoustonSupreme Court of the United States · 1931
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Williams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Difco Laboratories, Inc. v. CommissionerUnited States Tax Court · 1948
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3Cited by4 opinions
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Western Maryland Railway Company v. United StatesDistrict Court, D. Maryland · 1955
- I. Lewis Corp. v. CommissionerUnited States Tax Court · 1963
- P & R Investors, Inc. v. CommissionerUnited States Tax Court · 1963