Legal Opinion
Montgomery Engineering Company v. United States
District Court, D. New Jersey
Decided June 17, 1964No. Civ. A. No. 283-62PublishedCited by 7 opinions
1Opinion of the Court
WORTENDYKE, District Judge :
This case was tried to the Court without a jury. Jurisdiction in this Court derives from 28»U.S.C. § 1346(a) (1).
Plaintiff, Montgomery Engineering Company, a New Jersey corporation (hereinafter the Company) with its place of business in Jersey City, seeks a refund of alleged overpayments of Federal Income Taxes for the calendar years 1957, 1958 and 1959, for assessed deficiencies based upon disallowance, as non-deductible corporate expense, of payments made by the Company to the surviving widow of Osear T. Nicholson, a deceased Executive Vice-President and…
2Cases cited9 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Interstate Drop Forge Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- C. F. Mueller Co. v. CommissionerUnited States Tax Court · 1970
- M. S. D., Inc. v. United StatesDistrict Court, N.D. Ohio · 1977
- Challenger, Inc. v. CommissionerUnited States Tax Court · 1964
- Phelon v. CommissionerUnited States Tax Court · 1966
- Sparks Nugget, Inc. v. CommissionerUnited States Tax Court · 1970
2 more not listed; retrieve them via the Exa API.