1. Home
  2. Browse Decisions
  3. F.2d
  4. 478 F.2d
  5. 478 F.2d 770 (1973)
 

CONTAINER SERVICE COMPANY v. UNITED STATES

No. 72-1777.

478 F.2d 770 (1973)

CONTAINER SERVICE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 8, 1973.

Attorney(s) appearing for the Case

Peter J. Donahue, Dayton, Ohio, for plaintiff-appellant; Smith & Schnacke, Dayton, Ohio, on brief.

Donald H. Olson, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief; William W. Milligan, U. S. Atty., of counsel.

Before PHILLIPS, Chief Judge, KENT, Circuit Judge, and McALLISTER, Senior Circuit Judge.

PER CURIAM.

Taxpayer, Container Service Company, seeks a reversal of the District Court's dismissal of its tax refund suit. We affirm.

The facts are detailed in the District Court's opinion. 345 F.Supp. 235 (S.D. Ohio 1972). In 1968 the taxpayer established a profit sharing plan for its salaried employees and claims that its contributions made to the profit-sharing trust were tax deductible under 26 U.S.C. § 404(a...

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