Legal Opinion
New York Shipbuilding Corp. v. United States
District Court, D. New Jersey
Decided February 2, 1965No. Civ. A. No. 115-61PublishedCited by 3 opinions
1Opinion of the Court
COHEN, District Judge:
Plaintiff, New York Shipbuilding Corporation, a New York corporation, in its own right and as successor by merger to Nesco, Inc., a New Jersey corporation (hereinafter Nesco), seeks refund of federal excess profits taxes for the tax years 1950, 1951, 1952 and 1953, paid to defendant, United States of America, amounting to $51,779.13, plus statutory interest.1 The corporate merger of Nesco into plaintiff was effected April 23, 1954. The taxes in dispute were paid by plaintiff, New York Shipbuilding Corporation, as a result of an audit of the income and excess profits tax…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Triangle Raincoat Co. v. CommissionerUnited States Tax Court · 1952
- Pelton & Crane Co. v. CommissionerUnited States Tax Court · 1953
- Burford-Toothaker Tractor Company, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Oxford Paper Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Buczynski v. General Motors Corp.District Court, D. New Jersey · 1978
- New York Shipbuilding Corporation v. United StatesCourt of Appeals for the Third Circuit · 1966
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1970