Legal Opinion
F. T. Dooley Lumber Co. v. United States
Court of Appeals for the Eighth Circuit
Decided January 27, 1933No. 9558PublishedCited by 19 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The appellant, who will be referred to as the taxpayer, has been since 1923 a manufacturer of hardwood lumber. It brought an aetion at law to recover alleged overpayments of corporate income taxes for 1925 and 1926.-The case was tried by the court without a jury, and resulted in findings and a judgment in favor of the government. From the judgment this appeal was taken.
For the years 1923, 1924,1925, and 1926, the taxpayer filed its returns, setting up its inventories on what is called the “constant price basis”; that is, an unvarying price for each grade of lumber,…
2Cases cited40 opinions
- United States v. GrimaudSupreme Court of the United States · 1911
- Gunning v. CooleySupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- United States v. EatonSupreme Court of the United States · 1892
35 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Elzig v. GudwangenCourt of Appeals for the Eighth Circuit · 1937
- Rasmussen v. GreslyCourt of Appeals for the Eighth Circuit · 1935
- Karlson v. United StatesCourt of Appeals for the Eighth Circuit · 1936
- United States v. NugentCourt of Appeals for the Sixth Circuit · 1938
- United States v. Washington Dehydrated Food Co.Court of Appeals for the Eighth Circuit · 1937
14 more not listed; retrieve them via the Exa API.