Legal Opinion
Olds & Whipple, Inc. v. United States
United States Court of Claims
Decided April 4, 1938No. 43748PublishedCited by 28 opinions
1Opinion of the Court
LITTLETON, Judge.
Plaintiff here seeks to recover an overpayment of $7,047.30 .determined by the Board of Tax Appeals and allowed by the Commissioner for 1928. Upon the facts alleged in the petition it appears that plaintiff and the W. S. Pinney & Co., also a Connecticut corporation, each filed separate tax returns for 1925, and for the years 1926 to 1929, inclusive, plaintiff filed consolidated returns for itself and the other corporation claiming therein that the two corporations were affiliated, and certain losses, which will be hereinafter mentioned, were claimed as deductions.
In the…
2Cases cited15 opinions
- McEachern v. RoseSupreme Court of the United States · 1937
- United States v. Swift & Co.Supreme Court of the United States · 1931
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
- Olds & Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Bankers' Reserve Life Co. v. United StatesUnited States Court of Claims · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- County of Kern v. T.C.E.F., Inc.California Court of Appeal · 2016
- Keeler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Bales v. CommissionerUnited States Tax Court · 1954
- United States v. ShepardDistrict Court, N.D. New York · 1961
- Ramirez v. United StatesUnited States Court of Claims · 1976
23 more not listed; retrieve them via the Exa API.