Legal Opinion
American State Bank, a Wisconsin Banking Corporation v. United States of America, (Two Cases)
Court of Appeals for the Seventh Circuit
Decided June 13, 1960No. 12877_1PublishedCited by 22 opinions
1Opinion of the Court
PLATT, District Judge.
Plaintiff, American State Bank, a Wisconsin banking corporation, has appealed from the decision of the district court dismissing its two suits to obtain refunds for corporate income taxes. In one action plaintiff attempted to recover an alleged overpayment of corporate income tax in the amount of $6,320.54 for the year 1953, and in the other action $41,-955.52 and $30,193.21 for the years 1954 and 1955 respectively. The overpayments were alleged to be due plaintiff for the reason that the Commissioner of Internal Revenue refused to allow the full amount claimed as…
2Cases cited14 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Central Ry. Signal Co. v. LongdenCourt of Appeals for the Seventh Circuit · 1952
- The Texas Company v. R. O'Brien & Co., Inc., LibelantCourt of Appeals for the First Circuit · 1957
- S. W. Coe & Co. v. V. Y. Dallman, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Maverick-Clarke Litho Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1963
- Massachusetts Business Development Corp. v. CommissionerUnited States Tax Court · 1969
- Investors Discount Corp. v. CommissionerUnited States Tax Court · 1967
- Merchants Industrial Bank, a Corporation Organized and Existing Under the Laws of the State of Colorado v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
17 more not listed; retrieve them via the Exa API.