1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 65 F.Supp.
  5. 65 F.Supp. 464 (1946)
 

J. I. CASE CO. v. UNITED STATES

No. 46128.

65 F.Supp. 464 (1946)

J. I. CASE CO. v. UNITED STATES.

Court of Claims.

May 6, 1946.

Attorney(s) appearing for the Case

J. Marvin Haynes, of Washington, D. C. (Clark M. Robertson, of Milwaukee, Wis., and Robert H. Montgomery, of Washington, D. C., on the brief), for plaintiff.

J. A. Rees, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

WHITAKER, Judge.

This suit involves plaintiff's right to deduct from its income for the first ten months of 1937 certain ad valorem taxes paid in 1938.

Prior to 1937 plaintiff made its income tax returns on a calendar year basis. On September 10, 1937, it asked permission to file its future returns on the basis of a fiscal year ending on October 31. This permission was granted by the Commissioner of Internal Revenue.

In its return for the ten-month...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases