Legal Opinion
Hertz Corporation v. United States
District Court, D. Delaware
Decided July 17, 1958No. Civ. A. 1921PublishedCited by 9 opinions
1Opinion of the Court
LAYTON, District Judge.
This is an action for the refund of federal income taxes paid by J. Frank Con-nor, Inc., a New Jersey corporation, and the plaintiff’s predecessor by merger, for its fiscal years ended March 31, 1954, 1955 and 1956. The aggregate amount claimed is $14,561.12, as follows:
Tear Ended March 31 Income Tax
1954 $ 100.15
1955 4,044.54
1956 10,416.43
? 14,561.12
This litigation arises under the Internal Revenue Code of 1954 (Section 7422, Title 26, United States Code) and under Title 28 United States Code, Sections 1340 and 1346(a) (1), as amended.
The plaintiff takes the position…
2Cases cited12 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- INS. CAR RENTALS, INC. v. State Farm Mut. Auto. Ins. Co.Appellate Court of Illinois · 1987
- Robley H. Evans and Julia M. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Canal Insurance Co. v. Liberty Mutual InsuranceDistrict Court, N.D. Georgia · 1975
- Hertz Corporation, a Corporation (Successor by Merger to J. Frank Connor, Inc., a Corporation) v. United StatesCourt of Appeals for the Third Circuit · 1959
4 more not listed; retrieve them via the Exa API.