Legal Opinion
Washington Federal Savings & Loan Ass'n v. United States
District Court, S.D. Florida
Decided September 26, 1969No. 67-1266-CivPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
FULTON, Chief Judge.
The Plaintiff, Washington Federal Savings and Loan Association of Miami Beach (hereinafter referred to as “Washington Federal”), instituted this action against the United States for a refund of income taxes in the amount of $100,446.91 for the year 1963. Washington Federal claims that said amount was collected from it erroneously in that the Commissioner failed to allow it to deduct, as an ordinary and necessary business expense, the amount which Washington Federal was required to pay and did pay as an additional insurance premium to the Federal Savings…
2Cases cited18 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Spring Canyon Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1930
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3Cited by5 opinions
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Lincoln Savings and Loan Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Equitable Savings & Loan Ass'n v. Department of RevenueOregon Supreme Court · 1975
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Lincoln Savings and Loan Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970