Legal Opinion
United States v. Algemene Kunstzijde Unie, N. v. a Corporation Organized Under the Laws of the Netherlands
Court of Appeals for the Fourth Circuit
Decided September 19, 1955No. 7002_1PublishedCited by 8 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal by the United States from an adverse judgment in an action by a corporation of the Netherlands, to recover income taxes theretofore paid by it for the years 1945 and 1946 in the total sum of $198,060.56 with interest. Taxpayer bases its right of action on the fact that in 1947 certain of its property was vested in the Attorney General of the United States in settlement of a controversy arising under the Trading with the Enemy Act, 50 U.S.C.A. Appendix, § 1 et seq. It contends that under this settlement it sustained a loss sufficient, not only to offset…
2Cases cited13 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.Court of Appeals for the Fifth Circuit · 1945
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Richey v. CommissionerUnited States Tax Court · 1959
- Jon T. Stephens and Susanne Stephens v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- Mesi v. CommissionerUnited States Tax Court · 1955
- Hopka v. United StatesDistrict Court, N.D. Iowa · 1961
- Gmo. Niehaus & Co. v. The United StatesUnited States Court of Claims · 1967
3 more not listed; retrieve them via the Exa API.