Legal Opinion
Crown Willamette Paper Co. v. McLaughlin
Court of Appeals for the Ninth Circuit
Decided January 13, 1936No. 7658PublishedCited by 28 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Appellant filed with the Commissioner of Internal Revenue claims for refund of amounts aggregating $1,320,501.34, which appellee had collected of appellant as income taxes for the years 1916 to 1921, inclusive, and, upon the rejection of said claims, brought this suit under section 3226 *366of the Revised Statutes, as amended by section 1103 (a) of the Revenue Act of 1932, c. 209, 47 Stat. 286, 26 U.S.C.A. § 156 (see 26 U.S.C.A. §§ 1672-1673), to recover the amounts so collected. The suit was commenced on August 31, 1932. Recovery is sought upon the ground that all the…
2Cases cited13 opinions
- Sun Printing and Publishing Assn. v. MooreSupreme Court of the United States · 1902
- Stange v. United StatesSupreme Court of the United States · 1931
- Aiken v. BurnetSupreme Court of the United States · 1931
- W. P. Brown & Sons Lumber Co. v. BurnetSupreme Court of the United States · 1931
- Stern Bros. & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Schulman v. CommissionerUnited States Tax Court · 1989
- Cary v. CommissionerUnited States Tax Court · 1967
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
23 more not listed; retrieve them via the Exa API.