1. Home
  2. Browse Decisions
  3. F.2d
  4. 233 F.2d
  5. 233 F.2d 453 (1956)
 

UNITED STATES v. DUBUQUE PACKING COMPANY

Nos. 15348, 15349.

233 F.2d 453 (1956)

UNITED STATES of America, Appellant, v. DUBUQUE PACKING COMPANY, a corporation, Appellee. DUBUQUE PACKING COMPANY, a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

April 27, 1956.

Attorney(s) appearing for the Case

Benjamin Arac, Boston, Mass. (Matthew H. Czizek, Dubuque, Iowa, and Joseph Kruger, Boston, Mass., were with him on the brief), for Dubuque Packing Co.

Melva M. Graney, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Francis E. Van Alstine, U. S. Atty., and Richard W. Beebe, Asst. U. S. Atty., Sioux City, Iowa, were with her on the brief), for the United States.

Before SANBORN, WOODROUGH and VAN OOSTERHOUT, Circuit Judges.

WOODROUGH, Circuit Judge.

The taxpayer, Dubuque Packing Company, brought this action to recover refunds of 1941 and 1942 taxes to the extent of overpayments resulting from retroactive adjustments to its net income for those years occasioned by taxpayer's subsequent election in 1946, approved by the Commissioner in 1947, to modify its method of inventory valuation. Refunds of the claimed overpayments were made by the Commissioner to the extent of the amounts of 1941...

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