Legal Opinion
Baltimore Dairy Lunch, Inc., a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided April 12, 1956No. 15474PublishedCited by 28 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by Baltimore Dairy Lunch, Inc., plaintiff below and hereinafter called taxpayer, from final judgment of the District Court denying its claim for refund of additional income, declared value excess profits and excess profits taxes for the year 1943, alleged to heve been erroneously assessed and collected. The additional tax assessed was paid by the taxpayer. Claim for refund was filed and denied. This court has jurisdiction under 28 U.S.C. § 1291.
The taxpayer is a Minnesota corporation organized in 1935. W. P. Owens, treasurer and general manager,…
2Cases cited16 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Eckert v. BurnetSupreme Court of the United States · 1931
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Helvering v. PriceSupreme Court of the United States · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Sterling Millwrights, Inc. v. United StatesUnited States Court of Claims · 1992
- American National Bank and Trust Company of Chicago, Illinois v. Joseph M. Bone, Jr., Trustee in Bankruptcy of John D. Schindler, BankruptCourt of Appeals for the Eighth Circuit · 1964
- United States v. Twin City Power Co.Court of Appeals for the Fourth Circuit · 1957
23 more not listed; retrieve them via the Exa API.