Legal Opinion
Universal Film Exchanges, Inc. v. United States
District Court, S.D. New York
Decided April 23, 1964PublishedCited by 4 opinions
1Opinion of the Court
LEVET, District Judge.
The plaintiff-taxpayer, Universal Film Exchanges, Inc., seeks by these actions to recover the identical sum, $7,357.06, as interest allegedly due it on a payment of $16,230 made by the Commissioner on June 25, 1957, pursuant to Sections 780 and 781, Int.Rev.Code of 1939.1
The actions represent but separate theories to recover the identical sum. The first, 62 Civ. 3059, is based on the contention that on June 28, 1957 Universal paid a deficiency in excess profits tax and interest for its fiscal year ended October 31, 1944,2 which was excessive to the extent of $7,357.06,…
2Cases cited8 opinions
- Boston Sand and Gravel Co. v. United StatesSupreme Court of the United States · 1928
- United States v. North American Transportation & Trading Co.Supreme Court of the United States · 1920
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- United States v. Alcea Band of TillamooksSupreme Court of the United States · 1951
- California Vegetable Concentrates, Inc. v. CommissionerUnited States Tax Court · 1948
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Lublin Corp. v. United StatesUnited States Court of Federal Claims · 2008
- Fleetboston Financial Corp. v. United StatesUnited States Court of Federal Claims · 2005
- Universal Film Exchanges, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1965
- Universal Film Exchanges, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1965