Legal Opinion
Overland Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 7, 1963No. Nos. 14673, 14674PublishedCited by 1 opinion
1Opinion of the Court
STARR, Senior District Judge.
The Overland Corporation has petitioned for review of the decision of the Tax Court of the United States rendered April 10, 1961, 34 T.C. 1001, No. 105, denying its claims for relief and refund of certain excess profits taxes. The Commissioner of Internal Revenue has also petitioned for review of certain provisions of the Tax Court’s decision. The Tax Court’s finding's of fact, opinion, and decision were based upon the parties’ stipulation of facts.
Petitioner Overland, known since 1953 as the Overland Corporation, was organized as Willys-Overland Motors, Inc.,…
2Cases cited8 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
- West Flagler Amusement Co. v. CommissionerUnited States Tax Court · 1954
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Willys-Overland Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
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