LARAMORE, Judge.
In these actions, two corporate taxpayers seek refunds of amounts which they have paid as interest on income taxes. The facts are quite simple, and an outline of one set should adequately frame the issue.
Plaintiff, Knickerbocker Construction Corporation, filed a Form 7004 on March 15, 1959, with the District Director in Upper Manhattan, New York. This form is authorized by the statute and regulation provisions which allow an extension of...
Let's get started
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.