Legal Opinion
Boise Cascade Corporation v. United States
District Court, D. Idaho
Decided July 12, 1968No. Civ. 1-67-16PublishedCited by 24 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
FRED M. TAYLOR, Chief Judge.
This is an action for a refund of federal income taxes alleged to have been erroneously assessed and collected by the Commissioner of Internal Revenue. The total amount of refund sought is $318,-263.81, plus statutory interest. This court has jurisdiction pursuant to 28 U. S.C.A. § 1346(a) (1).
Boise Cascade Corporation and its affiliated subsidiaries (taxpayer) filed a consolidated income tax return for the year 1960. Following an audit of said return, a deficiency was assessed and was paid by the taxpayer. A timely claim for refund was filed,…
2Cases cited2 opinions
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
- Kimbell-Diamond Milling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
3Cited by24 opinions
- Vito J. Pitta, as President of the New York Hotel and Motel Trades Council, Afl-Cio v. Hotel Association of New York City, Inc., Millard CassCourt of Appeals for the Second Circuit · 1986
- R. M. Smith, Inc. v. CommissionerUnited States Tax Court · 1977
- Plantation Patterns, Inc. v. CommissionerUnited States Tax Court · 1970
- Victor Meat Co. v. CommissionerUnited States Tax Court · 1969
- Kansas Sand & Concrete, Inc. v. CommissionerUnited States Tax Court · 1971
19 more not listed; retrieve them via the Exa API.