Legal Opinion
Ronald Press Co. v. Shea
District Court, S.D. New York
Decided February 21, 1939PublishedCited by 6 opinions
1Opinion of the Court
LEIBELL, District Judge.
The plaintiff sues to recover additional assessments of income tax, and interest thereon, paid to the Collector for the fiscal years ending March 31, 1929, and March 31st, 1930, respectively. For 1929 the additional assessment was $3,454.72 on which the taxpayer also paid $413.76 'interest. For 1930 the additional assessment was $1,-515.66 and the interest, $165.37.
A portion of the additional assessment for the fiscal year ended March 31, 1930, based upon the disallowance of a deduction of $2,433.49 for the State Franchise tax for 1931, is not disputed. The parties…
2Cases cited12 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- New York Central & Hudson River Railroad v. KinneySupreme Court of the United States · 1922
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- McLaughlin v. Pacific Lumber Co.Supreme Court of the United States · 1934
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- White v. Holland Furnace Co.District Court, S.D. Ohio · 1939
- Brown v. New York Life Ins. Co.District Court, D. New Jersey · 1940
- Kuhn v. Pacific Mut. Life Ins. Co. of CaliforniaDistrict Court, S.D. New York · 1941
- Porter v. Theo J. Ely Mfg. Co.District Court, W.D. Pennsylvania · 1946
- Moore v. FreemanNew Mexico Supreme Court · 1954
1 more not listed; retrieve them via the Exa API.