Legal Opinion
Buck Glass Co. v. Hofferbert
Court of Appeals for the Fourth Circuit
Decided July 27, 1949No. 5879PublishedCited by 7 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the District of Maryland dismissing the complaint of the taxpayer, Buck Glass Company, in an action to recover money alleged to have been improperly collected as federal income tax for the year 1945. The facts, -which are not in dispute, may be briefly summarized.
The Buck Glass Company (hereinafter referred to as Taxpayer) was for many years a lessee and licensee of the Hartford-Empire Company, a patent owning, leasing and servicing corporation with a research and technical development department.…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Hartford-Empire Co. v. United StatesSupreme Court of the United States · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Messer v. CommissionerUnited States Tax Court · 1969
- Tygart Valley Glass Co. v. CommissionerUnited States Tax Court · 1951
- Messer v. CommissionerCourt of Appeals for the Third Circuit · 1971
- Sidney Messer v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Estate of Munter v. CommissionerUnited States Tax Court · 1975
2 more not listed; retrieve them via the Exa API.