U.S. Court of Appeals for the Second Circuit, 1958

E. W. Edwards & Son v. United States

U.S. Court of Appeals for the Second Circuit · Decided April 29, 1958

255 F.2d 407 (Federal Reporter, Second Series)

Counsel

Moser, Johnson & Reif, Rochester, N. Y., Byron A. Johnston, Jr., Rochester, N. Y., of counsel on the argument, and Lathrop D. Marsland, Rochester, of counsel on the brief, for appellant., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, and Helen A. Buckley, Attorneys, Department of Justice, Washington, D. C., and Theodore F. Bowes, U. S. Atty., Syracuse, N. Y. (John Pajak, Washington, D. C., of counsel on the argument), for appellee.

Cases that cite this one

1 later published case cites this decision.

E. W. Edwards & Son v. United States (2d Cir. 1958)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

This is an appeal by plaintiff from a judgment dismissing its complaint in an action to recover an alleged overpayment of federal income tax for the year 1953. The judgment is affirmed on the opinion below. 162 F.Supp. 97.1

. See also the somewhat analogous situations discussed in Blackwell Oil & Gas Co. v. Commissioner, 10 Cir., 60 F.2d 257, and Hales-Mullaly, Inc., v. Commissioner, 10 Cir., 131 F.2d 509.

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