Legal Opinion
Warner Bros. Pictures, Inc. v. Westover
District Court, S.D. California
Decided February 11, 1947No. 5751PublishedCited by 4 opinions
1Opinion of the Court
YANKWICH, District Judge.
The plaintiff seeks to recover the sum of $7550.16, being tax, interest and penalty collected from it on September 26, 1945, under the Revenue Act of 1941, Section 3406 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3406(a) (4), and covering the period between October 1, 1941, and July 31, 1945. Timely claims for refund have been denied.
The plaintiff is engaged in the production of motion pictures. The Collector levied an assessment on certain equipment known as “process screens” which the plaintiff manufactures for its own use and which the Collector…
2Cases cited5 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- United States v. MescallSupreme Court of the United States · 1909
- McDermott v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Pacific Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- City of New York v. Bush Terminal Bldgs. Co.Court of Appeals for the Second Circuit · 1938
3Cited by4 opinions
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- McCord v. Granger, Collector of Internal Revenue for 23rd District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952
- Technicolor Motion Picture Corp. v. WestoverCourt of Appeals for the Ninth Circuit · 1953
- People v. MessingJustice Court of Village of Huntington Bay · 1966