Legal Opinion
Park & Tilford Distillers Corp. v. United States
United States Court of Claims
Decided November 4, 1952No. 49434PublishedCited by 11 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff has sued for the refund of corporation income and personal holding company income taxes paid by it for the year 1944. It paid the taxes, together with accrued interest, in 1949. The total payment was $285,257.24. The plaintiff filed a timely claim for refund, which has not been acted upon, and it is entitled to have its claim decided here on its merits..The money which came to the plaintiff in 1944, and whose status as taxable income vel non is -here in litigation, was paid to it by David A, Schulte. He was an officer and. a director of the plaintiff corporation,…
2Cases cited20 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- General American Investors Co. v. CommissionerSupreme Court of the United States · 1955
- Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, IncCourt of Appeals for the Third Circuit · 1954
- Commissioner of Internal Revenue v. Obear-Nester Glass CompanyCourt of Appeals for the Seventh Circuit · 1954
- General American Investors Co. v. CommissionerUnited States Tax Court · 1952
- General American Investors Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
6 more not listed; retrieve them via the Exa API.