GERNHARDT-STROHMAIER CO. v. UNITED STATES

No. 27940.

84 F.Supp. 51 (1949)

GERNHARDT-STROHMAIER CO., Inc. v. UNITED STATES.

United States District Court N. D. California, S. D.

April 26, 1949.


Attorney(s) appearing for the Case

Winston Churchill Black, San Francisco, Cal., for plaintiff.

Frank J. Hennessy, United States Attorney, C. Elmer Collett, Assistant U. S. Attorney, San Francisco, Cal., for defendant.


GOODMAN, District Judge.

Plaintiff corporation is a stove appliance service concern. In this action it seeks refund of excess profits taxes paid for the years 1941-1942-1943, totalling the sum of $7,856.35. In its returns for the taxable years in question, the excess profit tax "credit" of the taxpayer was calculated according to the so-called "invested capital method." 26 U.S.C.A. § 714. Later, the taxpayer plaintiff asserted, in a claim for refund, its right...

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