Legal Opinion
United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided April 27, 1956No. 15348, 15349PublishedCited by 56 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
The taxpayer, Dubuque Packing Company, brought this action to recover refunds of 1941 and 1942 taxes to the extent of overpayments resulting from retroactive adjustments to its net income for those years occasioned by taxpayer's subsequent election in 1946, approved by the Commissioner in 1947, to modify its method of inventory valuation. Refunds of the claimed overpayments were made by the Commissioner to the extent of the amounts of 1941 and 1942 taxes which, in the Commissioner’s opinion, taxpayer had paid within the two-year period preceding the filing of claims…
2Cases cited5 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
- Dubuque Packing Company v. United StatesDistrict Court, N.D. Iowa · 1954
- Roles v. Earle, Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Rosenman v. United StatesUnited States Court of Claims · 1944
3Cited by56 opinions
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- David F. Ertman and Jane Ertman v. United StatesCourt of Appeals for the Second Circuit · 1999
- Budd Company v. United StatesCourt of Appeals for the Third Circuit · 1957
- Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel v. United StatesCourt of Appeals for the Sixth Circuit · 1970
51 more not listed; retrieve them via the Exa API.