Legal Opinion

Timken Roller Bearing Co. v. United States

District Court, N.D. Ohio

Decided April 28, 1964No. Civ. A. No. 36833PublishedCited by 46 opinions

1Opinion of the Court

CONNELL, Chief Judge.

This is an action for a refund of an alleged overpayment of taxes. The plaintiff seeks an order for the production of certain documents under the control of the defendant. The items sought are: (1) reports and memoranda of the Appellate Division of the Internal Revenue Service, Cleveland, Ohio office relating to the plaintiff’s advertising expenditures for the years 1951 through 1954, (2) control cards used in connection with plaintiff’s income and excess profits tax returns for those years, (3) memorandum ^ dated May 26, 1961 of the conversation between the chief of the…

2Cases cited36 opinions

  1. Roviaro v. United StatesSupreme Court of the United States · 1957
  2. United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
  3. Helvering v. TaylorSupreme Court of the United States · 1935
  4. United States v. ReynoldsSupreme Court of the United States · 1953
  5. Boske v. ComingoreSupreme Court of the United States · 1900

31 more not listed; retrieve them via the Exa API.

3Cited by46 opinions

  1. Carl Zeiss Stiftung v. V. E. B. Carl Zeiss, JenaDistrict Court, District of Columbia · 1966
  2. Weimerskirch v. CommissionerUnited States Tax Court · 1977
  3. Nixon v. SiricaCourt of Appeals for the D.C. Circuit · 1973
  4. Compagnie Francaise d'Assurance Pour le Commerce Exterieur v. Phillips Petroleum Co.District Court, S.D. New York · 1984
  5. Assured Inv'rs Life Ins. Co. v. Nat. U. Assoc.Supreme Court of Alabama · 1978

41 more not listed; retrieve them via the Exa API.

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