Legal Opinion
Callanan Road Improvement Co. v. United States
District Court, N.D. New York
Decided January 15, 1968No. Civ. No. 7278PublishedCited by 2 opinions
1Opinion of the Court
JAMES T. FOLEY, District Judge.
MEMORANDUM-DECISION AND ORDER
This suit is for refund of corporate income taxes allegedly overpaid for the *482years 1951 through 1954. The complaint is set forth in four counts. Over a long period of time, often seemingly necessary for the presentation and disposition of most federal tax problems, a number of the issues raised by the pleadings have been settled. As the lawyers put it now, there is only one remaining issue for determination. Ordinarily, such narrowing brings comfort to a Court, but review and consideration establishes in my mind that the sole…
2Cases cited4 opinions
- Frederick Steel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- United States v. Whitney Land CompanyCourt of Appeals for the Eighth Circuit · 1963
- American Bank & Trust Company v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- American Bank & Trust Co. v. United StatesDistrict Court, E.D. Louisiana · 1963
3Cited by2 opinions
- Columbia Power Trades Council v. United States Department of Energy, Bonneville Power Administration (Bpa), and Sterling Munro, as Bpa AdministratorCourt of Appeals for the Ninth Circuit · 1982
- Callanan Road Improvement Company v. United StatesCourt of Appeals for the Second Circuit · 1968