Legal Opinion
American Radiator & Standard Sanitary Corporation v. United States
United States Court of Claims
Decided November 1, 1961No. 505-58PublishedCited by 2 opinions
1Opinion of the Court
JONES, Chief Judge.
The plaintiff in this action, successor by statutory merger to Mullins Manufacturing Corporation (hereinafter called “taxpayer”), which was organized under the laws of New York, sues to recover alleged overpayments of excess profits taxes for the years 1951 and 1953 paid pursuant to the requirements of the Excess Profits Tax Act of 1950, 64 Stat. 1137, 26 U.S.C.A. § 430 et seq.
The facts are stipulated. To encourage stock ownership by its supervisory employees, taxpayer gave the employees the opportunity to enter into stock purchase agreements. During July 1952, agreements,…
2Cases cited7 opinions
- Difco Laboratories, Inc. v. CommissionerUnited States Tax Court · 1948
- Haskell & Barker Car Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- In re Waterloo Organ Co.Court of Appeals for the Second Circuit · 1904
- Bridgeport Hydraulic Company v. Frank W. Kraemer and John J. Fitzpatrick, Collectors of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1955
- Graves, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Lewis v. DanskerDistrict Court, S.D. New York · 1973
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968