Legal Opinion
Associated Dry Goods Corp. v. United States
District Court, D. Maryland
Decided May 3, 1961No. Civ. Nos. 11812-11814PublishedCited by 1 opinion
1Opinion of the Court
THOMSEN, Chief Judge.
These three suits, consolidated for trial, have been brought for the refund of transportation taxes paid by plaintiffs to Delivery of Baltimore, Inc. (Delivery), for transmission to the government, for the period 1954 through 1958, plus interest as provided by law. The tax was imposed by sec. 3475(a) of the Internal Revenue Code of 1939 as amended, 26 U.S.C.A. § 3475(a), and by sec. 4271 and see. 4272, I.R.C. of 1954, 26 U. S.C.A. §§ 4271, 4272; it was repealed in 1958.1 For the purposes of this case there is no substantial difference between the two statutes. Sec.…
2Cases cited18 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Schenley Distillers Corporation v. United StatesSupreme Court of the United States · 1946
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
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3Cited by1 opinion
- Consolidated Engineering Co. v. United StatesDistrict Court, D. Maryland · 1962