Legal Opinion
Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, Inc
Court of Appeals for the Ninth Circuit
Decided December 24, 1952No. 13148_1PublishedCited by 40 opinions
1Opinion of the Court
BONE, Circuit Judge.
These appeals involve two suits brought by appellee, plaintiff below, for refund of income and excess profits taxes. Both actions presented identical questions of law and fact and were divided into two complaints solely for pleading and jurisdictional purposes. The first was brought against Hugh H. Earle, who at the time the action was commenced was Collector of Internal Revenue for the District of Oregon, for refund of income taxes collected by him for the years 1946 and 1947. The second action was brought for refund of part of the income taxes paid for the year 1946 and…
2Cases cited23 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- Schnitzer v. CommissionerUnited States Tax Court · 1949
18 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- A. R. Lantz Co., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
35 more not listed; retrieve them via the Exa API.