Legal Opinion
Standard Realization Company v. United States
Court of Appeals for the Seventh Circuit
Decided April 11, 1961No. 13169_1PublishedCited by 22 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies in plaintiff’s (taxpayer’s) income and excess profits taxes for the calendar year 1952, for the taxable period January 1, 1953 through November 8,1953, and for the taxable period November 9,1953 through December 31, 1953. Such deficiencies were paid by the taxpayer under protest that they were illegally assessed, and this action was commenced to obtain a refund. The amount alleged to have been illegally collected is not in dispute and need not be stated.
Plaintiff is engaged in a mining operation and the primary…
2Cases cited7 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- South Jersey Sand Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Commissioner of Internal Revenue v. Quartzite Stone CompanyCourt of Appeals for the Tenth Circuit · 1959
- Quartzite Stone Co. v. CommissionerUnited States Tax Court · 1958
- Cannelton Sewer Pipe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Joseph Anthony Accardi, Stephen Morales and Herman John Doming v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Commissioner of Internal Revenue v. Albin C. Halquist and Madeline E. HalquistCourt of Appeals for the Seventh Circuit · 1961
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
17 more not listed; retrieve them via the Exa API.