Legal Opinion
Hershey Creamery Co. v. United States
United States Court of Claims
Decided January 8, 1952No. 48926PublishedCited by 15 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiff seeks a refund of income-tax paid in 1943. It claims that the Bureau of Internal Revenue erroneously refused to-permit the deduction, under' Section 23(a) (1)(A) of the Internal Revenue Code, 26-U.S.C.A. § 23(a)(1)(A), as an ordinary and necessary expense, of the sum- of $81,-118.62 paid by plaintiff to the Administrator of the Office of Price Administration-in settlement of a civil suit for overceiling, price charges. This alleged expense was-incurred in the following manner.
Plaintiff was engaged in the manufacture and sale of dairy products, principally ice…
2Cases cited15 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Bowles v. Farmers Nat. Bank of Lebanon, Ky.Court of Appeals for the Sixth Circuit · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Marks v. CommissionerUnited States Tax Court · 1956
- Commissioner of Internal Revenue v. Pacific MillsCourt of Appeals for the First Circuit · 1953
- Breeze Corporations, Inc. v. United StatesUnited States Court of Claims · 1954
- Holmes Projector Co. v. United StatesUnited States Court of Claims · 1952
- Clevite Corporation v. The United StatesUnited States Court of Claims · 1967
10 more not listed; retrieve them via the Exa API.