Legal Opinion
Young & Rubicam, Inc. v. The United States
United States Court of Claims
Decided May 16, 1969No. 135-64, 59-65PublishedCited by 74 opinions
1Opinion of the Court
OPINION
LARAMORE, Judge: 1
These two cases, consolidated for trial, involve claims for refund of Federal income taxes for the years 1959 and 1960. There are common questions of fact and law.
Plaintiff, Young & Rubicam, Inc., claims a refund of an alleged overpayment of tax for the year 1959 caused by the disallowance of deductions for compensation and related business expenses. Similarly, it claims a refund of an alleged overpayment for the year 1960 caused by the disallowance of compensation and related expenses and also by the Commissioner of Internal Revenue’s determination that additional…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. AndersonSupreme Court of the United States · 1926
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- United States v. MitchellSupreme Court of the United States · 1926
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3Cited by74 opinions
- Newark Morning Ledger Company, a Corporation of the State of New Jersey v. The United States of AmericaCourt of Appeals for the Third Circuit · 1976
- Foster v. Comm'rUnited States Tax Court · 1983
- KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Hospital Corp. of America v. CommissionerUnited States Tax Court · 1983
69 more not listed; retrieve them via the Exa API.