Legal Opinion
City Ice Delivery Co. v. United States
Court of Appeals for the Fourth Circuit
Decided August 4, 1949No. 5883PublishedCited by 16 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal by the City Ice Delivery Company (hereinafter designated as taxpayer) from a decision of the United States District Court for the Western District of North Carolina, which denied taxpayer the lecovery of $3,523.54 (with interest thereon) paid by taxpayer as federal income and declared value excess profits taxes during the fiscal years ending January 31, 1939, January 31, 1940, and January 31, 1941.
We first summarize briefly the essential facts, which were found by the District Court and about which there is very little dispute.
The taxpayer is a…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- White v. United StatesSupreme Court of the United States · 1938
- Sullenger v. CommissionerUnited States Tax Court · 1948
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- United States v. Lennard L. MeadCourt of Appeals for the Ninth Circuit · 1970
- Watson v. CommissionerUnited States Tax Court · 1959
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Hazel S. Wisely, of the Estate of William H. Wisely, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1990
11 more not listed; retrieve them via the Exa API.