Legal Opinion

Food MacHinery and Chemical Corporation, a Corporation v. United States

United States Court of Claims

Decided March 1, 1961No. 147-54Published

1Opinion of the Court

286 F.2d 177

FOOD MACHINERY AND CHEMICAL CORPORATION, a Corporation

v.

UNITED STATES.

No. 147-54.

United States Court of Claims.

December 1, 1960.

Rehearing Denied March 1, 1961.

1

Harry R. Horrow, San Francisco, Cal., for plaintiff. Robert W. Morrison and Pillsbury, Madison & Sutro, San Francisco, Cal., on the briefs.

2

Jerome S. Hertz, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and Philip R. Miller, Washington, D. C., on the brief.

3

LITTLETON, Judge (Retired).

4

Plaintiff, an accrual basis taxpayer, sues to recover income and excess profits taxes…

2Cases cited8 opinions

  1. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  2. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
  3. Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
  4. Breeze Corporations, Inc. v. United StatesUnited States Court of Claims · 1954
  5. Commissioner v. Dumari Textile Co.Court of Appeals for the Second Circuit · 1944

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