Legal Opinion
Amherst Coal Company v. United States
District Court, S.D. West Virginia
Decided January 20, 1969No. Civ. A. 2604-2606PublishedCited by 13 opinions
1Opinion of the Court
OPINION
FIELD, Chief Judge.
These three actions, to some degree, involve common questions of law and fact, and were consolidated for trial and decision. Jurisdiction is conferred by Title 28, U.S.C.A. § 1346(a) (1), and is unchallenged by the Government.-
In Civil Action No. 2604, Amherst Coal Company seeks to recover the sum of $741,450.31, representing an alleged overpayment of Federal income taxes and interest thereon for the years 1953 through 1957, inclusive.
In Civil Action No. 2605, Amherst Industries, Inc., formerly Amherst Barge Company, seeks to recover the sum of $91,542.34,…
2Cases cited24 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. LudeySupreme Court of the United States · 1927
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
19 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Conforte v. CommissionerUnited States Tax Court · 1980
- Sun Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Gates Rubber Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Geoghegan & Mathis, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
8 more not listed; retrieve them via the Exa API.