1. Home
  2. Browse Decisions
  3. F.2d
  4. 238 F.2d
  5. 238 F.2d 436 (1956)
 

HARRY M. STEVENS, INC. v. JOHNSON

No. 15, Docket 24052.

238 F.2d 436 (1956)

HARRY M. STEVENS, Inc., Plaintiff-Appellee, v. James W. JOHNSON, Former Collector of Internal Revenue for the Third District of New York, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided November 9, 1956.

Attorney(s) appearing for the Case

Frank A. Fritz, New York City (Bleakley, Platt, Gilchrist, & Walker, Horace N. Taylor, Bouvier Beale, Cyril Crimmins, and Frank A. Fritz, Jr., New York City, on the brief), for plaintiff-appellee.

Morton S. Robson, Asst. U. S. Atty., Southern Dist. of New York, New York City (Paul W. Williams, U. S. Atty., S.D. N.Y., New York City, on the brief), for defendant-appellant.

Before FRANK, MEDINA and HINCKS, Circuit Judges.

HINCKS, Circuit Judge.

A Collector of Internal Revenue appeals from a summary judgment in favor of the plaintiff taxpayer in its action to recover that part of a surtax on "undistributed section 102 net income" which had allegedly been erroneously assessed under § 102 of the 1939 Code,1 and thereafter collected.

The facts are not in dispute. In 1945 the taxpayer, whose accounts throughout had been kept on cash receipts and...

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