1. Home
  2. Browse Decisions
  3. F.2d
  4. 285 F.2d
  5. 285 F.2d 113 (1960)
 

L. S. AYRES AND COMPANY v. UNITED STATES

No. 13085.

285 F.2d 113 (1960)

L. S. AYRES AND COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

December 29, 1960.

Attorney(s) appearing for the Case

John D. Cochran, Indianapolis, Ind., Thomas M. Lofton, Indianapolis, Ind., Baker & Daniels, Indianapolis, Ind., of counsel, for appellant.

Charles K. Rice, Asst. Atty. Gen., Arthur I. Gould, Attorney, Tax Division, Department of Justice, Washington, D. C., Don A. Tabbert, U. S. Atty., Indianapolis, Ind., Lee A. Jackson, Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., James L. Miller, Asst. U. S. Atty., Indianapolis, Ind., for appellee.

Before DUFFY, KNOCH and CASTLE, Circuit Judges.

CASTLE, Circuit Judge.

L. S. Ayres and Company, plaintiff-appellant, hereinafter referred to as taxpayer, filed suit in the District Court against the United States for the recovery of certain alleged overpayments of income tax, excess profits tax and declared value excess profits tax for the taxpayer's fiscal years ending January 31, 1945 and 1946. Taxpayer predicates its right to recover on its assertion that it made valid and timely election under Section 22(d...

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