Legal Opinion
Black Prince Distillery, Inc. v. United States
District Court, D. New Jersey
Decided April 17, 1984No. Civ. A. 80-1081 LPublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM OPINION
LACEY, District Judge.
Plaintiff is a producer of distilled spirits, with manufacturing facilities located in Clifton, New Jersey. During the years 1976 and 1977, it paid distilled spirits taxes imposed by 26 U.S.C. § 5001 et seq. which were assessed on the volume of distilled spirits produced for that period. Subsequently, plaintiff filed two claims for refunds of the taxes paid for those years presumably because plaintiff determined that it had in fact experienced operating losses during 1976 and 1977 which were not reported when the taxes were paid. One refund claim was…
2Cases cited16 opinions
- United States v. WurtsSupreme Court of the United States · 1938
- United States v. Bank of the MetropolisSupreme Court of the United States · 1841
- United States v. Stanley N. Howell, Warren S. Cochran, Cochran & Howell, a Partnership, Post Cleaners, Thrifty CleanersCourt of Appeals for the Ninth Circuit · 1963
- Pesch v. CommissionerUnited States Tax Court · 1982
- Richard E. Warner and Virginia A. Warner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
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3Cited by17 opinions
- International Game Technology, Inc. v. Second Judicial District Court of the State of Nevada Ex Rel. County of WashoeNevada Supreme Court · 2006
- Clark v. United StatesCourt of Appeals for the First Circuit · 1995
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
- John E. Lane, Iii, Estate of Beverly W. Powell v. United States of America, John E. Lane, Iii, Estate of Beverly W. Powell v. United StatesCourt of Appeals for the Fourth Circuit · 2002
- O'Bryant v. United StatesDistrict Court, C.D. Illinois · 1993
12 more not listed; retrieve them via the Exa API.