Legal Opinion

Frederick Vietor & Achelis v. Salt's Textile Mfg. Co.

District Court, D. Connecticut

Decided February 14, 1928No. 1848PublishedCited by 7 opinions

1Opinion of the Court

THOMAS, District Judge.

The receiver, appointed in a suit pending in this court for the conservation of the defendant’s assets, petitions this court for the adjudication of a claim made by the United States for additional income and excess profits taxes assessed against the defendant for the year 1919, in accordance with the provisions of section 282 (a) of the Revenue Act of 1926 (26 USCA § 1071 [a] ), under which .statute claims for deficiencies, additional amounts, and additions to the tax may be presented to the court before which the receivership proceeding is pending for adjudication. It…

2Cases cited3 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
  3. In re W. P. Williams Oil Corp.District Court, W.D. Kentucky · 1920

3Cited by7 opinions

  1. Columbian Rope Co. v. CommissionerUnited States Tax Court · 1964
  2. American Pad & Textile Co. v. CommissionerUnited States Tax Court · 1951
  3. Comprehensive Designers International, Ltd. v. CommissionerUnited States Tax Court · 1976
  4. Anderson, Clayton & Co. v. United StatesUnited States Court of Claims · 1958
  5. American Pad & Textile Co. v. CommissionerUnited States Tax Court · 1951

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