Legal Opinion
Western Maryland Ry. Co. v. United States
District Court, D. Maryland
Decided May 27, 1938No. 5886PublishedCited by 6 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
The question here presented is whether a taxpayer, in the present case the Western Maryland Railway Company, having obtained a refund of taxes in a suit against the Collector of Internal Revenue, may now recover in a separate suit, brought against the United States, the amount of interest paid on such taxes, this interest having accrued by reason of the Railway Company’s failure to pay the taxes at the time the Collector determined they were payable, the Railway Company, through oversight, having made no claim for this interest in its original suit against…
2Cases cited41 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Baltimore Steamship Co. v. PhillipsSupreme Court of the United States · 1927
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Minnesota v. HitchcockSupreme Court of the United States · 1902
36 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Galion Iron Works & Mfg. Co. v. J. D. Adams Mfg. Co.Court of Appeals for the Seventh Circuit · 1942
- W. B. Voss and Sarah L. Voss v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Sam Snyder v. Robert A. Riddell, District Director, Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Hansen-Sturm v. United StatesDistrict Court, S.D. New York · 1962
- Voss v. HindsDistrict Court, W.D. Oklahoma · 1953
1 more not listed; retrieve them via the Exa API.