Legal Opinion
Chase Candy Company v. United States
United States Court of Claims
Decided November 30, 1954No. 350-52PublishedCited by 8 opinions
1Opinion of the Court
LITTLETON, Judge.
Plaintiff sues to recover $368,989.88 corporate income taxes alleged to have been overpaid for the fiscal year ending June 30, 1947.
Defendant has moved for summary judgment under Rule 51 on the ground that the pleadings raise no genuine issue as to any material fact and that defendant is accordingly entitled to judgment as a matter of law.
In its amended petition plaintiff has alleged in substance the following facts. On December 20, 1946, plaintiff purchased for an amount in excess of $4,-250,000, a candy manufacturing business.1 In acquiring the business, plaintiff alleged…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Weiss v. WeinerSupreme Court of the United States · 1929
- Western Wine & Liquor Co. v. CommissionerUnited States Tax Court · 1952
- Canton Cotton Mills v. United StatesUnited States Court of Claims · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- Schlumberger Technology Corporation, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1971
- Waterman, Largen & Co., Inc. v. The United StatesUnited States Court of Claims · 1969
- Penn Yan Agway Cooperative, Inc. v. The United StatesUnited States Court of Claims · 1969
- The Van Iderstine Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
3 more not listed; retrieve them via the Exa API.