Legal Opinion
Old Colony R. Co. v. United States
District Court, D. Massachusetts
Decided July 19, 1928No. 3151PublishedCited by 8 opinions
1Opinion of the Court
BREWSTER, District Judge.
The petitioner in the above-entitled matter brings this petition to recover an income tax paid for the calendar year 1920, alleging in brief that it returned and paid a tax of $170,873.43 which was not legally due.
The respondent filed a plea to the jurisdiction and a motion to dismiss. These pleadings are based upon the following propositions :(1) That by reason of certain provisions of the Revenue Act of 1926 (44 Stat. 9) the only course that was open to the petitioner to recover a refund was to amend a proceeding pending before the Board of Tax Appeals.(2) That the…
2Cases cited7 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Evans v. GoreSupreme Court of the United States · 1920
- Suhr v. United StatesCourt of Appeals for the Third Circuit · 1927
- Emery v. United StatesDistrict Court, W.D. Pennsylvania · 1928
- Commissioner of Internal Revenue v. Old Colony RRCourt of Appeals for the First Circuit · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Hemmings v. CommissionerUnited States Tax Court · 1995
- St. Louis Union Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1936
- Mills Automatic Merchandising Corp. v. United StatesUnited States Court of Claims · 1937
- Flora v. United StatesSupreme Court of the United States · 1960
3 more not listed; retrieve them via the Exa API.