Legal Opinion
J. P. Stevens Engraving Co. v. United States
District Court, N.D. Georgia
Decided November 15, 1930No. 1245Published
1Opinion of the Court
SIBLEY, District Judge.
J. P. Stevens Engraving Company, a corporation, filed its income tax return on October 21, 1921, covering its fiscal year ending July 31,1921. The Revenue Act of 1918 (40 Stat. 1057) was then in force, but the Revenue Act of 1921 took effect on November 23, 1921 (42 Stat. 227). On February 3, 1926, the secretary and treasurer of the company executed, in its name, a consent to extend the time for the assessment of the amount of taxes under the return until December 31, 1926; the Commissioner also signing it. No consideration is recited save that it is done in pursuance…
2Cases cited6 opinions
- Joy Floral Co. v. CommissionerCourt of Appeals for the D.C. Circuit · 1928
- WP Brown & Sons Lumber Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Pictorial Printing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Bashara v. HopkinsCourt of Appeals for the Fifth Circuit · 1923
- Columbian Iron Works v. BrockDistrict Court, D. Tennessee · 1929
1 more not listed; retrieve them via the Exa API.