Legal Opinion
Maloney v. Hammond
Court of Appeals for the Ninth Circuit
Decided September 7, 1949No. 12073PublishedCited by 14 opinions
1Opinion of the Court
ORR, Circuit Judge.
This is an action for refund of taxes. On July 27, 1945, the Commissioner assessed against the appellee a deficiency in income taxes for the taxable year 1943, involving the consolidated return for the tax years 1942 and 1943, in the sum of $157,146.90. At the same time a credit of $6,554.03 was allowed as overpayment of income taxes for 1941. Appellee paid the difference of $150,-592.88 to appellant, the Collector, and subsequently commenced this action.
The income in question was derived from public works contracts entered into with government agencies for the construction…
2Cases cited6 opinions
- Gus Blass Co. v. CommissionerUnited States Tax Court · 1947
- William Hardy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Fowler Bros. & Cox, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- S. Rossin & Sons v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- In Re NewmanCourt of Appeals for the Sixth Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Suckow Borax Mines Consolidated, Inc. v. Borax Consolidated, LimitedCourt of Appeals for the Ninth Circuit · 1950
- Geometric Stamping Co. v. CommissionerUnited States Tax Court · 1956
- Fruehauf Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
- Klein Chocolate Co. v. CommissionerUnited States Tax Court · 1961
- Klein Chocolate Co. v. CommissionerUnited States Tax Court · 1959
9 more not listed; retrieve them via the Exa API.