Legal Opinion
Northeastern Consolidated Co. v. United States
District Court, N.D. Illinois
Decided November 30, 1967No. 65 C 2029PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
DECKER, District Judge.
This is an action arising under 28 U.S.C. § 1346(a) (1) for recovery of federal income taxes alleged to have been illegally assessed and collected. Plaintiff is a Delaware corporation engaged primarily in the construction of gas distribution facilities. At issue is the dis-allowance by the District Director of Internal Revenue of a “bad debt” deduction claimed by plaintiff in its federal income tax return for the 1956 fiscal year, that is, the year ending March 31, 1956. Plaintiff’s claimed “bad debt” was the result of the inability of a company set up…
2Cases cited13 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
- Northeastern Consolidated Company v. United StatesCourt of Appeals for the Seventh Circuit · 1969
- Datamation Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Gilboy v. CommissionerUnited States Tax Court · 1978
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
1 more not listed; retrieve them via the Exa API.