Legal Opinion
Milford Trust Co. v. United States
District Court, D. Connecticut
Decided October 31, 1945No. Civil Action No. 949PublishedCited by 2 opinions
1Opinion of the Court
HINCKS, District Judge.
This is an action against the United States for a partial refund of taxes paid for the calendar year 1936, a claim for that refund having been rejected by the Commissioner of Internal Revenue.
Findings of Fact
1. Plaintiff the Milford Trust Company is a corporation organized under a charter granted by the General Assembly of the State of Connecticut and is located and doing business in the Town of Milford, County of New Haven and State of Connecticut.
2. On April 13, 1935, an extension of time having been granted, plaintiff filed on a cash basis its federal corporation…
2Cases cited16 opinions
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Commissioner of Internal Revenue v. Boylston Market Ass'nCourt of Appeals for the First Circuit · 1942
- Stoddard v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
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3Cited by2 opinions
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- Federal Deposit Insurance Corp. v. ManningCourt of Appeals of Texas · 1980