Legal Opinion
ER HITCHCOCK COMPANY v. United States
District Court, D. Connecticut
Decided May 28, 1974No. Civ. H-54PublishedCited by 6 opinions
1Opinion of the Court
RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
BLUMENFELD, District Judge.
This is an action to recover federal corporate income taxes for the year 1966 in the amount of $10,108.71, assessed interest of $1,364.01, plus statutory interest. Jurisdiction is conferred by 28 U. S.C. § 1346(a)(1). There is no dispute as to jurisdiction or venue. Upon a submitted stipulation of material facts, both parties have moved for summary judgment. Fed.R.Civ.P. 56.
I. FACTS
The stipulation of facts and attached exhibits indicate that on May 24, 1965, the land and building located at 39 Chestnut Street, New Britain,…
2Cases cited18 opinions
- United States v. MillerSupreme Court of the United States · 1943
- Olson v. United StatesSupreme Court of the United States · 1934
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Boom Co. v. PattersonSupreme Court of the United States · 1879
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
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3Cited by6 opinions
- Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Tiefenbrunn v. CommissionerUnited States Tax Court · 1980
- Buffalo Wire Works Co. v. Comm'rUnited States Tax Court · 1980
- Buffalo Wire Works Co. v. Comm'rUnited States Tax Court · 1980
- Taft Broadcasting Co. v. United StatesDistrict Court, S.D. Ohio · 1988
1 more not listed; retrieve them via the Exa API.