Legal Opinion
K. O. Lee Co. v. United States
District Court, D. South Dakota
Decided January 30, 1968No. Civ. 65-17NPublishedCited by 2 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
BECK, District Judge.
This is an action by the K. O. Lee Company, Inc.,1 against the Government for a refund of disputed income taxes paid under protest and pursuant to a demand for additional income taxes by the Collector of Internal Revenue in his assessment against Lee on January 29, 1963, limited however in this part2 of its case to the increase in the tax by reason of the Collector’s changing of the depreciation period on certain plant equipment to fifteen years from Lee’s earlier adopted ten and certain other increases assessed by reason of adopted…
2Cases cited6 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Hobbs v. McLeanSupreme Court of the United States · 1886
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- In Re Long-Distance Tele. Serv. Fed. Excise TaxDistrict Court, District of Columbia · 2008