Legal Opinion
Associated Grocers of Alabama, Inc. v. Willingham
District Court, N.D. Alabama
Decided April 14, 1948No. Civ. 5914PublishedCited by 6 opinions
1Opinion of the Court
LYNNE, District Judge.
This suit was filed by the plaintiff to recover certain income and excess profit taxes paid 'by the plaintiff corporation under protest for the tax years 1941 and 1942, upon deficiency assessments made by the defendant. The taxes sought to be recovered are as follows: For the tax year 1941 — income and declared value excess profits tax and interest in the amount of $1,607.48; and for the tax year 1942 — income and declared value excess profits tax and interest in the amount of $982.41 and excess profits tax of $7,622.58.
The controversy grows out of the dis-allowance of…
2Cases cited14 opinions
- Supreme Commandery of the Knights of the Golden Rule v. AinsworthSupreme Court of Alabama · 1882
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Midland Cooperative Wholesale v. CommissionerUnited States Board of Tax Appeals · 1941
- FRUIT GROWERS'SUPPLY CO. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1932
- Peoples Gin Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Central Igualdad, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1961
- Michigan Mobile Home & Recreational Vehicle Institute v. CommissionerUnited States Tax Court · 1976
- Central Igualdad, Inc. v. Secretary of the TreasurySupreme Court of Puerto Rico · 1961
- FCX, Inc. v. South Carolina Tax CommissionCourt of Appeals of South Carolina · 1984
1 more not listed; retrieve them via the Exa API.