Legal Opinion
Arkhola Sand & Gravel Co. v. United States
District Court, W.D. Arkansas
Decided December 22, 1960No. 1523PublishedCited by 5 opinions
1Opinion of the Court
JOHN E. MILLER, Chief Judge.
This is an action by plaintiff, Arkhola Sand & Gravel Company, for the recovery of income taxes which it alleges were erroneously or illegally assessed and collected for the calendar years 1952 and 1953.
Jurisdiction is conferred by Title 28 U.S.C.A. § 1346(a) (1), as amended (1959 Supp.).
The case was tried to the court without a jury on November 7, 1960. At the conclusion of the plaintiff’s case, the Government filed a motion to dismiss, alleging that the plaintiff failed to carry its burden of proving that the Commissioner’s determination was erroneous, and that…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Place v. CommissionerUnited States Tax Court · 1951
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Krapf v. United StatesUnited States Court of Claims · 1989
- Shilowitz v. United StatesDistrict Court, D. New Jersey · 1963
- G. W. Van Keppel Co. v. United StatesDistrict Court, W.D. Missouri · 1970
- United States v. FloridaDistrict Court, E.D. Arkansas · 1965
- Carroll v. CommissionerUnited States Tax Court · 1978