JAMES REALTY COMPANY v. UNITED STATES

No. 16406.

280 F.2d 394 (1960)

JAMES REALTY COMPANY, a Corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

July 21, 1960.


Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn. (Maurice L. Grossman, Minneapolis, Minn., on the brief), for appellant.

George F. Lynch, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Harry Marselli and Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., and Fallon Kelly, U. S. Atty., St. Paul, Minn., on the brief), for appellee.

Before GARDNER, WOODROUGH, and BLACKMUN, Circuit Judges.


WOODROUGH, Circuit Judge.

The taxpayer James Realty Company, a corporation, prosecutes this appeal from that part of a judgment which denies it recovery of refund of its payment of deficiency assessed for corporate surtax and excess profits tax for its taxable year ending November 30, 1953. It received and made return of income of $24,699.05 for the period and claimed deduction under the $25,000 corporate surtax exemption and $25,000 minimum excess profits tax credit...

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