Legal Opinion
Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United States
United States Court of Claims
Decided June 6, 1962No. 57-59, 84-60PublishedCited by 80 opinions
1Opinion of the Court
JONES, Chief Judge.
Plaintiffs, Booth Newspapers, Inc. and The Evening News Association, bring these suits to recover alleged overpayments of corporate income taxes, plus deficiency interest, paid for the taxable year 1954. Since both suits involve many of the same material facts and present identical issues, they were consolidated for trial, argument and joint findings of fact. It is asserted in both suits that the Commissioner of Internal Revenue erroneously determined that certain losses sustained by both plaintiffs in 1954 from the sale of the stock of a third corporation were capital…
2Cases cited7 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner of Internal Revenue v. The Bagley & Sewall Co.Court of Appeals for the Second Circuit · 1955
- Electrical Fittings Corp. v. CommissionerUnited States Tax Court · 1960
- Mansfield Journal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Gulftex Drug Co. v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- W. W. Windle Co. v. CommissionerUnited States Tax Court · 1976
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Ellis C. Irwin v. United StatesCourt of Appeals for the Fifth Circuit · 1977
75 more not listed; retrieve them via the Exa API.