Legal Opinion
Breeze Corporations, Inc. v. United States
United States Court of Claims
Decided January 5, 1954No. 49453PublishedCited by 20 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiff, who prepared and filed its excess profits tax return for the calendar year 1945 in accordance with the accrual method of accounting, seeks a refund of excess profits taxes for that year in the amount of $54,573.58 with appropriate interest thereon. The plaintiff accrued and included in gross income in 1945 an estimate of the amount it believed would be due from war contracts canceled in that year. Included in this estimate was a claim against American Bosch Corporation for $75,-796.65, representing part of the inventory believed to be allocable to the…
2Cases cited21 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
16 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Marquardt Corp. v. CommissionerUnited States Tax Court · 1962
- Telephone Directory Advertising Co. v. United StatesUnited States Court of Claims · 1956
- Maryland Shipbuilding and Drydock Company v. The United StatesUnited States Court of Claims · 1969
- Telephone Directory Advertising Co. v. United StatesUnited States Court of Claims · 1956
- Flamingo Resort, Inc. v. United StatesDistrict Court, D. Nevada · 1980
15 more not listed; retrieve them via the Exa API.