Legal Opinion
Morris Plan Bank v. Smith
Court of Appeals for the Second Circuit
Decided January 28, 1942No. 143PublishedCited by 8 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The plaintiff, a corporation organized under the laws of the State of Connecticut and at all pertinent times classified thereunder as an industrial bank, was taxed for the years 1936 and 1937 in accordance with the provisions of Sections 13 and 14 of the Revenue Act of 1936 relating to corporations, 26 U.S.C.A. Int.Rev.Acts, pages 822, 823. It paid the taxes so assessed and duly filed a claim for the refund of what it paid in excess of what it would have been assessed in aecordance with the provisions of Sec. 104 of the above act, 26 U.S.C.A. Int.Rev.Acts, page 854,…
2Cases cited3 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. PelzerSupreme Court of the United States · 1941
- Staunton Industrial L. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1941
3Cited by8 opinions
- Commissioner v. Valley Morris PlanCourt of Appeals for the Ninth Circuit · 1962
- North American Loan & Thrift Co. v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. Valley Morris Plan, Formerly the Stockton Morris Plan Company, Commissioner of Internal Revenue v. The Morris Plan Company of CaliforniaCourt of Appeals for the Ninth Circuit · 1962
- MoneyGram International, Inc. v. CommissionerUnited States Tax Court · 2015
- Jos. K., Inc. v. CommissionerUnited States Tax Court · 1969
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