Legal Opinion
Allen v. National Manufacture & Stores Corporation
Court of Appeals for the Fifth Circuit
Decided January 28, 1942No. 9814PublishedCited by 18 opinions
1Opinion of the Court
McCORD, Circuit Judge.
Having pursued and exhausted its administrative remedies, National Manufacture & Stores Corporation filed suit against the Collector to recover an alleged overpayment of income tax for its fiscal year ending June 30, 1937. The case was tried without a jury, and the court entered findings of fact and conclusions of law and entered judgment for the taxpayer allowing a refund of $5,155.30.
The material facts are not disputed. The appellee is a Delaware corporation with its main office in Atlanta, Georgia. Prior to the year 1930 its officers determined that it would be to the…
2Cases cited7 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. Pan-American Life Ins.Court of Appeals for the Fifth Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- COMMISSION OF INT. REV. v. Air Reduction Co.Court of Appeals for the Second Circuit · 1942
- Helvering v. Edison Bros. Stores, Inc.Court of Appeals for the Eighth Circuit · 1943
- Commissioner v. Batten, Barton, Durstine & Osborn, Inc.Court of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. Landers CorpCourt of Appeals for the Sixth Circuit · 1954
- Commissioner of Internal Revenue v. Rollins Burdick Hunter Co.Court of Appeals for the Seventh Circuit · 1949
13 more not listed; retrieve them via the Exa API.