Legal Opinion
Bear Mill Mfg. Co. v. United States
District Court, S.D. New York
Decided October 7, 1950PublishedCited by 9 opinions
1Opinion of the Court
GODDARD, District Judge.
Motion to dismiss the complaint for failure to state a claim for which relief can be granted on the ground that the court lacks jurisdiction of the subject matter.
The plaintiff seeks a refund of United States Income and Excess Profits Taxes for the year 1941. In 1942 the Commissioner of Internal Revenue assessed a deficiency in Income and Excess Profits Taxes for the year 1941 based on excessive salaries paid to plaintiff’s stockholder officers.
In 1944 plaintiff filed with the Collector of Internal Revenue a claim for refund of United States Income and Excess Profits…
2Cases cited3 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- Brooks v. DriscollCourt of Appeals for the Third Circuit · 1940
3Cited by9 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- EMPIRE TRUST COMPANY v. United StatesDistrict Court, D. Connecticut · 1963
- Claremont Waste Mfg. Co. v. CommissionerUnited States Tax Court · 1955
- City Bank Farmers Trust Co. v. United StatesDistrict Court, S.D. New York · 1956
4 more not listed; retrieve them via the Exa API.