Legal Opinion
Deltide Fishing & Rental Tools, Inc. v. United States
District Court, E.D. Louisiana
Decided January 15, 1968No. Civ. A. 14980PublishedCited by 5 opinions
1Opinion of the Court
HEEBE, District Judge.
I
After paying all of the internal revenue taxes assessed against it, plaintiff-taxpayer filed this action on October 7, 1964, claiming that overpayments were made because of “illegally and erroneously assessed” taxes for its taxable years ending in February of the years 1955, 1956, 1957, 1958, 1959 and 1960. Although the plaintiff’s original complaint alleged a number of different errors in the assessment and collection of its taxes, it was stipulated between the parties in a document filed in the record on July 19, 1966, that
“The only question remaining in controversy…
2Cases cited10 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Securities & Exchange Commission v. ScottDistrict Court, S.D. New York · 1983
- Hollywood Baseball Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Azar Nut Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Baughman v. Ohio Department of Public Safety Motor Vehicle SalvageOhio Court of Appeals · 1997
- International Shoe MacHine Corp. v. United StatesDistrict Court, D. Massachusetts · 1973