Legal Opinion
McDonnell Aircraft Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided April 22, 1965No. 17407PublishedCited by 3 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The issue here is the refundability of approximately a half million dollars in federal excess profits taxes, plus interest thereon, paid by McDonnell Aircraft Corporation for its fiscal years ended June 30, 1952, 1953, and 1954. The case was tried to the court and was submitted on the pleadings and a stipulation. The district court entered judgment for the United States. Its supporting opinion is at 218 F.Supp. 640. The Internal Revenue Code of 1939, of course, controls 1 and section references herein, unless otherwise indicated, are to that Code.
McDonnell is a…
2Cases cited15 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Brown & Williamson Tobacco Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- National Forge & Ordnance Company v. United StatesUnited States Court of Claims · 1957
- National Forge & Ordnance Co. v. United StatesUnited States Court of Claims · 1957
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3Cited by3 opinions
- The Overlakes Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- The Overlakes Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- The Overlakes Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965