Legal Opinion

The Donruss Company v. United States and America

Court of Appeals for the Sixth Circuit

Decided September 27, 1967No. 16788_1PublishedCited by 7 opinions

1Opinion of the Court

BATTISTI, District Judge.

The Commissioner of Internal Revenue assessed and collected from appellee, The Donruss Company (hereafter Donruss), accumulated earnings taxes for the taxable years 1960 and 1961. Thereafter, Donruss brought an action for the refund of said taxes in the District Court for the Western District of Tennessee. On the basis of a jury’s responses to special interrogatories, the District Court entered judgment for Donruss. The United States appeals.

The interrogatories which were submitted to the jury, and the responses thereto, are as follows:

“1. Did plaintiff corporation…

2Cases cited19 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. United States v. WellsSupreme Court of the United States · 1931
  3. Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
  4. Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
  5. United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933

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3Cited by7 opinions

  1. United States v. Donruss Co.Supreme Court of the United States · 1969
  2. Melvin E. Green and John W. Saunders, III v. Century 21, Briarcrest Realty, Inc., Martin Fewlas, Donna Fewlas, Ruth Ann Bryce and Helen HolmanCourt of Appeals for the Sixth Circuit · 1984
  3. Novelart Manufacturing Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
  4. Schenuit Rubber Company v. United StatesDistrict Court, D. Maryland · 1968
  5. The Shaw-Walker Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968

2 more not listed; retrieve them via the Exa API.

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