Legal Opinion
Baker Land & Title Co. v. United States
District Court, W.D. Wisconsin
Decided December 7, 1954No. Civ. No. 2473PublishedCited by 5 opinions
1Opinion of the Court
STONE, District Judge.
Plaintiff brought this action for a refund of Two Thousand Three Hundred Forty-Two Dollars and Fifteen Cents ($2,342.15) with interest, an excess profits tax it paid for its fiscal year ended April 30, 1944.
The parties stipulated the facts as follows:
1. Plaintiff is a corporation organized and subsisting under the laws of the State of Wisconsin, with its principal offices in the Western District of Wisconsin, at the City of St. Croix Falls, County of Polk, State of Wisconsin. Plaintiff was and is engaged in the performance of various services in connection with land…
2Cases cited5 opinions
- Hite's Devisees v. Hite'sCourt of Appeals of Kentucky · 1892
- Foster v. United StatesSupreme Court of the United States · 1938
- Soehnlein v. SoehnleinWisconsin Supreme Court · 1911
- Owensboro Wagon Co. v. CommissionerUnited States Tax Court · 1952
- Owensboro Wagon Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
3Cited by5 opinions
- Richmond Hosiery Mills v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Baker Land and Title Company v. United StatesCourt of Appeals for the Seventh Circuit · 1956
- Stacey Mfg. Co. v. CommissionerUnited States Tax Court · 1955
- Stacey Manufacturing Co. v. CommissionerUnited States Tax Court · 1955
- Stacey Mfg. Co. v. CommissionerUnited States Tax Court · 1955