Legal Opinion
Robins & Weill, Inc. v. United States
District Court, M.D. North Carolina
Decided October 11, 1974No. 1:07-m-00001PublishedCited by 6 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
HIRAM H. WARD, District Judge.
This case came on for trial before the Court, the parties having waived their right to a jury, on July 22 and 23, 1974. The plaintiff, Robins & Weill, Inc., (Robins), has brought this action for a refund of corporate income taxes which the defendant, United States of America, is alleged to have erroneously and illegally assessed and collected for the taxable years ending December 31, 1965, and December 31, 1966. In those tax years, plaintiff included as a depreciation deduction under 26 U.S.C. § 167 amounts representing a…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Commissioner of Internal Revenue v. Maurice L. KillianCourt of Appeals for the Fifth Circuit · 1963
- Winn-Dixie Montgomery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
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3Cited by6 opinions
- Richard S. Miller & Sons, Inc. v. United StatesUnited States Court of Claims · 1976
- General Television, Inc. v. United StatesDistrict Court, D. Minnesota · 1978
- Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1991
- Decker v. CommissionerUnited States Tax Court · 1987
- University City v. CommissionerUnited States Tax Court · 1979
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