Legal Opinion
Wood Preserving Corporation of Baltimore, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided June 15, 1965No. 9841_1PublishedCited by 38 opinions
1Opinion of the Court
J. SPENCER BELL, Circuit Judge.
The taxpayer-appellant in this case, Wood Preserving Corporation of Baltimore, Inc. [hereinafter Wood Preserving], was unsuccessful in the district court in recovering $15,925.06 in federal income taxes and interest it paid under protest to the Commissioner of Internal Revenue for its fiscal years ending June 30, 1958, 1959, and 1960. After hearing the matter without a jury, the court below concluded that certain amounts advanced to or expended in behalf of the taxpayer between June 30, 1955, and May 11, 1956, by its sole stockholder at this time, F. Bowie…
2Cases cited11 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Helvering v. Richmond, F. & P. R. Co.Court of Appeals for the Fourth Circuit · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Mosebach v. BlytheCourt of Appeals of Iowa · 1979
- Cuyuna Realty Company v. The United StatesUnited States Court of Claims · 1967
- George T. Smith and Clela v. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
33 more not listed; retrieve them via the Exa API.