Legal Opinion
Willamette Valley Lumber Co. v. United States
District Court, D. Oregon
Decided February 23, 1966No. Civ. 64-380PublishedCited by 5 opinions
1Opinion of the Court
KILKENNY, District Judge.
Plaintiff seeks recovery of income taxes and interest in the sum of $44,-912.20, paid by the taxpayer for the years 1959 and 1960. The question presented is whether the taxpayer may properly deduct ad valorem taxes on land and timber, which timber the plaintiff’s predecessor (Willamette National) had purchased under contract, under the terms of which, it agreed to pay such taxes.
Taxpayer is an Oregon corporation, owning and operating facilities for the manufacture of wood products.
Its predecessor was organized in 1946 for the purpose of engaging in the logging of…
2Cases cited24 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
19 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Postow v. Oba Federal Savings & Loan Ass'nCourt of Appeals for the D.C. Circuit · 1980
- Elliot Postow and Joan L. Postow v. Oba Federal Savings and Loan Association, Elliot Postow and Joan L. Postow v. Oba Federal Savings and Loan AssociationCourt of Appeals for the D.C. Circuit · 1980
- Conway Import Company v. United StatesDistrict Court, E.D. New York · 1969
- McClung v. Department of RevenueOregon Tax Court · 1979
- Giustina v. United StatesDistrict Court, D. Oregon · 1967