Legal Opinion
Larchfield Corp. v. United States
District Court, D. Connecticut
Decided April 29, 1965No. Civ. A. No. 8677PublishedCited by 6 opinions
1Opinion of the Court
CLARIE, District Judge.
In this action, the plaintiff corporation seeks to recover federal corporate income taxes alleged to have been overpaid by two predecessor corporations, for the fiscal years ending December 17, 1948, June 30, 1949, and June 30, 1950. While this suit has been brought in three counts, only the first remains to be decided; the second and third counts having been disposed of by a partial summary judgment.
This Court adopts a part of the factual résumé incorporated in said summary judgment, Larchfield Corporation v. United States, D.C., 203 F.Supp. 821 (Anderson, J.); it…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lyeth v. HoeySupreme Court of the United States · 1938
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
15 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Larchfield Corporation v. United StatesCourt of Appeals for the Second Circuit · 1966
- Ridge Realization Corp. v. CommissionerUnited States Tax Court · 1966
- Central Foundry Co. v. CommissionerUnited States Tax Court · 1967
- Central Foundry Co. v. CommissionerUnited States Tax Court · 1967
- Central Foundry Co. v. CommissionerUnited States Tax Court · 1967
1 more not listed; retrieve them via the Exa API.