Legal Opinion
Alabama By-Products Corp. v. United States
District Court, N.D. Alabama
Decided February 18, 1955No. Civ. A. No. 7169PublishedCited by 3 opinions
1Opinion of the Court
GROOMS, District Judge.
Plaintiff sues to recover $122,663.78, with interest, representing excess profits taxes and interest paid to' the defendant on September 17, 1951, and March 15, 1946, on alleged erroneous and illegal assessments for the years 1943, 1944 and 1945.
Findings of Fact
The facts are found as stipulated. The taxpayer here involved has maintained its books and accounts and reported its income for income and excess profits tax purposes upon an accrual basis, and has established a taxable year ending on December 31 of each calendar year. For the years involved it computed its…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Bangor & A. R. Co. v. CommissionerUnited States Tax Court · 1951
- Bangor & Aroostook R. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1951
- White Bros. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Lucile H. Meyer v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Leon R. MeyerCourt of Appeals for the Eighth Circuit · 1967
- Henry C. Beck Co. v. CommissionerUnited States Tax Court · 1969
- Henry C. Beck Co. v. CommissionerUnited States Tax Court · 1969