Legal Opinion
Cummins Diesel Sales of Colorado Co. v. United States
District Court, D. Colorado
Decided February 3, 1967No. Civ. A. 66-C-210, 66-C-211PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
WILLIAM E. DOYLE, District Judge.
The consolidated cases before us are actions which seek the refund of federal income taxes of $136,318.56 together with interest amounting to $22,426.45, which sum was paid by the plaintiffs as transferees of the assets of P-C Enterprises Company, a dissolved Colorado corporation. The action stems from an assessment by the Commissioner of Internal Revenue which was made on April 1, 1965. The assessment was based on the ground that P-C should have recognized, in computing its taxable income for its taxable year ending March 31, 1962,…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. Midland-Ross Corp.Supreme Court of the United States · 1965
- Jud Plumbing & Heating, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
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3Cited by2 opinions
- Rollins v. United StatesDistrict Court, W.D. Texas · 1969
- Paul v. United StatesDistrict Court, S.D. Illinois · 1971