Legal Opinion
Monterey Public Parking Corporation v. United States
District Court, N.D. California
Decided December 14, 1970No. 48291PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
WOLLENBERG, District Judge.
This is an action for a refund of moneys paid as corporation income taxes for the years 1964, 1965, and 1967. The case was tried as a short cause under Local Rule 108; the parties entered into a stipulation of relevant facts; witnesses were heard; and the matter has been taken under submission for final decision on the merits.
The aforementioned Agreed Statement of Facts, filed on July 10, 1970, is hereby adopted as the Court’s findings of fact in the instant case. The parties have agreed that the questions for the Court are whether or not plaintiff…
2Cases cited13 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
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3Cited by4 opinions
- Center on Corporate Responsibility, Inc. v. ShultzDistrict Court, District of Columbia · 1973
- Contracting Plumbers Cooperative Restoration Corporation v. United StatesCourt of Appeals for the Second Circuit · 1974
- Monterey Public Parking Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1973
- People v. Walter Wayne WoodJustice Court of Town of Greenburgh · 1978