Legal Opinion
Associated Telephone and Telegraph Co. v. United States
District Court, S.D. New York
Decided November 8, 1961PublishedCited by 13 opinions
1Opinion of the Court
LEVET, District Judge.
Both plaintiff and defendant have moved for summary judgment in this action, which is a suit brought against the United States of America pursuant to United States Code, Title 28, Section 1346 for the refund of federal income taxes in the amount of $3,639,297.27, with interest, representing an alleged overpayment of plaintiff’s consolidated corporate income tax for the calendar (taxable) year 1954.
Plaintiff’s Claims
Plaintiff’s claims are two-fold:
1. The first is based upon an alleged erroneous disallowance by the Commissioner of Internal Revenue of credits against…
2Cases cited59 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. LudeySupreme Court of the United States · 1927
- Helvering v. WinmillSupreme Court of the United States · 1938
- United States v. MerriamSupreme Court of the United States · 1923
- Iselin v. United StatesSupreme Court of the United States · 1926
54 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Henry C. Beck Builders, Inc. v. CommissionerUnited States Tax Court · 1964
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
- Fowler Hosiery Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
- Theo. H. Davies & Co. v. CommissionerUnited States Tax Court · 1980
8 more not listed; retrieve them via the Exa API.