Legal Opinion
Trico Products Corporation v. McGowan
District Court, W.D. New York
Decided July 3, 1946No. Civil Action 1999PublishedCited by 9 opinions
1Opinion of the Court
KNIGHT, District Judge.
This is an action for the refund of federal taxes paid under Section 102 of the’ Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 851, by the plaintiff, a New York State corporation, to the defendant Collect- or of Internal Revenue for the 28th District of New York.
Plaintiff alleges three causes of action. In the first it demands judgment for $740,-918.28, paid to defendant on October 7, 1943, being the sum of $532,468 additional income tax for the calendar year 1936 and $208,450.28 interest. In the second it demands judgment for $980.46, being the sum of $704.62…
2Cases cited23 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. RagenSupreme Court of the United States · 1942
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- General Smelting Co. v. CommissionerUnited States Tax Court · 1944
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Golconda Mining Corp. v. CommissionerUnited States Tax Court · 1972
- Trico Products Corporation v. McGowanCourt of Appeals for the Second Circuit · 1948
- United States v. GatesCourt of Appeals for the Tenth Circuit · 1967
- Duke Laboratories, Inc. v. United StatesDistrict Court, D. Connecticut · 1963
- World Pub. Co. v. United StatesDistrict Court, N.D. Oklahoma · 1947
4 more not listed; retrieve them via the Exa API.