Legal Opinion
Robertson v. Steele's Mills
Court of Appeals for the Fourth Circuit
Decided February 11, 1949No. 5823PublishedCited by 4 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Plaintiffs instituted a civil action in the United States District Court for the Middle District o,f North Carolina to recover income and excess profits taxes for the year 1941, paid under protest and alleged to> have been illegally assessed and illegally collected. The District Judge, sitting without a jury, decided the case in favor of the plaintiffs and the defendant has duly appealed.
There is practically no dispute as to the basic facts, which we proceed to summarize.
The taxpayer corporation, Steele’s Mills, a manufacturer of cotton textile products, maintained its…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
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3Cited by4 opinions
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Commissioner of Internal Revenue v. Surface Combustion CorporationCourt of Appeals for the Sixth Circuit · 1950
- Roberts Filter Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949