Legal Opinion
Brake & Electric Sales Corporation v. United States
Court of Appeals for the First Circuit
Decided March 9, 1961No. 5753PublishedCited by 22 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the District of Massachusetts entered July 21, 1960 dismissing plaintiff-appellant’s complaint.
The Commissioner of Internal Revenue disallowed deductions taken by plaintiff for the tax years 1953, 1954 and 1955 of amounts claimed as interest paid on outstanding notes. Plaintiff paid the deficiencies determined by the Commissioner and then made claims for refunds which were disallowed. The plaintiff thereafter brought this suit to recover the alleged overpayments.
Plaintiff, Brake & Electric Sales…
2Cases cited2 opinions
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- Gooding Amusement Company, Incorporated v. Commissioner of Internal Revenue, F. E. Gooding v. Commissioner of Internal Revenue, Anna Elizabeth Gooding v. Commissioner of Internal Revenue, F. E. Gooding and Elizabeth Gooding v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
3Cited by22 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Charter Wire, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Diamond Bros. Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Curry v. CommissionerUnited States Tax Court · 1965
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