Legal Opinion
Elrod Slug Casting MacH. Co. v. O'MALLEY
District Court, D. Nebraska
Decided September 15, 1944No. Civil Action 211PublishedCited by 6 opinions
1Opinion of the Court
DONOHOE, District Judge.
The plaintiff in this action seeks to recover certain moneys paid by it as a corporation income tax for the years 1936, 1937 and 1938. The amounts involved are: $578.03, plus $37.24 interest, paid under protest April 11, 1938; $2,160.11, $189.62 penalty, and $186.33 interest, paid under protest December 13, 1939; and $533.97, plus $23.72 interest, paid under protest on June 8, 1940, together with interest on said amounts at the rate of 6% per annum from the dates of payment.
The basic question to be determined is the cost of certain patent rights acquired by the…
2Cases cited10 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Abbott v. Omaha Smelting & Refining Co.Nebraska Supreme Court · 1876
- Livesey v. Omaha Hotel Co.Nebraska Supreme Court · 1876
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cranson v. International Business MacHines Corp.Court of Appeals of Maryland · 1964
- Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United StatesCourt of Appeals for the Fourth Circuit · 1991
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- McQuagge v. United StatesDistrict Court, W.D. Louisiana · 1961
- Marietta Baptist Tabernacle v. United States (In Re Marietta Baptist Tabernacle)United States Bankruptcy Court, N.D. Georgia · 1981
1 more not listed; retrieve them via the Exa API.