Legal Opinion
Cummins Diesel Sales of Oregon, Inc. v. United States
District Court, D. Oregon
Decided July 3, 1962No. Civ. 60-333, 60-334PublishedCited by 8 opinions
1Opinion of the Court
SOLOMON, Chief Judge.
Cummins Diesel Sales of Oregon, Inc. (Cummins) and its principal officer and stockholder, Robert H. Wills, brought actions to recover taxes which they assert were unlawfully assessed and collected. The total amounts claimed are $33,301.71 for 1955 and $18,937.71 for 1956. The bases for the assessments are:(1) imposition of a penalty tax pursuant to Section 531 of the Internal Revenue Code of 1954 (26 U.S.C.A. § 531) for the corporation’s unlawful accumulation of earnings in the years 1955 and 1956;(2) disallowance of $250.00 in 1955 and $1,850.00 in 1956 paid to a nurse…
2Cases cited3 opinions
- Kerr-Cochran, Incorporated, a Nebraska Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Sparkman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
3Cited by8 opinions
- Jack's Maintenance Contractors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Capital Video Corp. v. CommissionerCourt of Appeals for the First Circuit · 2002
- Golconda Mining Corp. v. CommissionerUnited States Tax Court · 1972
- Cummins Diesel Sales of Oregon, Inc. v. United States of America, Robert H. Wills and Lillian Wills v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Suwannee Lumber Mfg. Co. v. CommissionerUnited States Tax Court · 1979
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