Legal Opinion
Merck & Co. v. Smith
Court of Appeals for the Third Circuit
Decided November 24, 1958No. 12599PublishedCited by 25 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an appeal by the defendant from a district court judgment in favor of Merck & Co., Inc., plaintiff, against the United States. D.C.E.D.Pa.1957, 155 P.Supp. 843. The judgment was for recovery of the overpayment of taxes by the taxpayer for the years 1947 and 1948. Evidently, the taxpayer’s initial opinion was that for the two years in question the receipts from the transaction here involved bore the ordinary income rate. Later, being advised differently, it sued to recover the overpayment. The judgment was for $331,728.19 plus interest. The present record…
2Cases cited19 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Independent Wireless Telegraph Co. v. Radio Corp. of AmericaSupreme Court of the United States · 1926
- Myers v. Comm'rUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
14 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Green v. Comm'rUnited States Tax Court · 1984
- Levin v. CommissionerUnited States Tax Court · 1986
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- Rodgers v. CommissionerUnited States Tax Court · 1969
20 more not listed; retrieve them via the Exa API.