Legal Opinion
Boyne City Lumber Co. v. Doyle
District Court, W.D. Michigan
Decided July 11, 1930No. 3239PublishedCited by 10 opinions
1Opinion of the Court
RAYMOND, District Judge.
Plaintiff in this suit sues to recover alleged overpayments made by it on income and excess profits taxes for the years 1918 and 1919. The controversy arises out of the-application and construction of sections 202 (a) (1) and 234 (a) (9) of the Revenue Act of 1918 (40 Stat. 1060, 1077), and regulations prescribed by the Commissioner of Internal Revenue pursuant thereto, known as articles 230 and 235 of Regulations 45, which, so far as pertinent, are appended hereto. 1
The amounts which the taxpayer seeks to recover by way of refund result from a rede-texmination of the…
2Cases cited6 opinions
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Holmquist v. BlairCourt of Appeals for the Eighth Circuit · 1929
- Penrose v. SkinnerDistrict Court, D. Colorado · 1923
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
- Estate of Bommer v. CommissionerUnited States Tax Court · 1995
5 more not listed; retrieve them via the Exa API.