Legal Opinion
Post Office Square Co. v. United States
District Court, D. Massachusetts
Decided January 30, 1961No. Civ. A. No. 57-1197-SPublishedCited by 5 opinions
1Opinion of the Court
SWEENEY, Chief Judge.
This is an action to recover income taxes and interest thereon for the calendar year 1946 and the fiscal years ending April 30, 1948 and 1949, alleged to have been illegally assessed and collected. The amount claimed by the taxpayer is Forty-Two Thousand One Hundred Fifty-Nine Dollars ($42,159).
Findings of Fact
This case was heard entirely on a stipulation of facts, which the Court adopts as its findings of fact. The tax has been paid and all conditions precedent to the filing of this action have been complied with. The plaintiff-taxpayer is a Massachusetts corporation…
2Cases cited10 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Magruder v. SuppleeSupreme Court of the United States · 1942
- COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.Court of Appeals for the Third Circuit · 1943
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3Cited by5 opinions
- Broida, Stone & Thomas, Inc. v. United StatesDistrict Court, N.D. West Virginia · 1962
- Petschek v. United StatesDistrict Court, S.D. New York · 1963
- Doric Co. v. CommissionerUnited States Tax Court · 1963
- Davis v. State Tax CommissionOregon Tax Court · 1966
- Doric Co. v. CommissionerUnited States Tax Court · 1963