Legal Opinion
Harry M. Stevens, Inc. v. Johnson
District Court, S.D. New York
Decided September 21, 1953PublishedCited by 4 opinions
1Opinion of the Court
McGOHEY, District Judge.
Both parties move for summary judgment on the complaint as amended,1 which seeks recovery, with interest, of $266,061.41 alleged to have been erroneously and unlawfully assessed and collected as taxes due for the year 1946, pursuant to Sec. 102 of the Internal Revenue Code.2
The facts are not in dispute. Plaintiff is a New York corporation. It keeps its. books of account and files its tax returns-on the basis of cash receipts and dis*311bursements. Its ordinary income tax on 1945 income amounted to $142,660.64 and was paid in 1946. Its ordinary income tax on 1946 income…
2Cases cited5 opinions
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
- Commissioner of Internal Revenue v. Clarion Oil Co.Court of Appeals for the D.C. Circuit · 1945
- Aramo-Stiftung v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Birmingham v. Loetscher Co.Court of Appeals for the Eighth Circuit · 1951
- Rodney, Inc. v. HoeyDistrict Court, S.D. New York · 1944
3Cited by4 opinions
- United Mercantile Agencies, Inc. v. CommissionerUnited States Tax Court · 1955
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Harry M. Stevens, Inc. v. James W. Johnson, Former Collector of Internal Revenue for the Third District of New YorkCourt of Appeals for the Second Circuit · 1956
- United Mercantile Agencies, Inc. v. CommissionerUnited States Tax Court · 1955