Legal Opinion
Robert P. Hyams Coal Co. v. United States
District Court, E.D. Louisiana
Decided June 4, 1928No. 18909PublishedCited by 7 opinions
1Opinion of the Court
BURNS, District Judge.
Plaintiff sues to recover at law $3,724.96, alleged to have been illegally assessed and collected over its protest in October, 1925, as additional taxes in the sum of $3,528.85 for the fiscal year ending July 31, 1918, and $196.11 for the fiscal year ending July 31, 1919.
Plaintiff is a Louisiana corporation, domiciled in New Orleans, and is affiliated with the subsidiary corporations Gulf Barge & Towing Company and South Brilliant Coal Company. These kept their books of account and filed consolidated income and profits tax returns together for the taxable years in…
2Cases cited9 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- United States v. RindskopfSupreme Court of the United States · 1882
- Arthur R. Jones Syndicate v. Commissioner of I. RevenueCourt of Appeals for the Seventh Circuit · 1927
- Galatoire Bros. v. LinesCourt of Appeals for the Fifth Circuit · 1928
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. North Jersey Title Ins.Court of Appeals for the Third Circuit · 1935
- Wessel v. United StatesCourt of Appeals for the Eighth Circuit · 1931
- Anketell Lumber & Coal Co. v. United StatesUnited States Court of Claims · 1932
- Weed & Bro. v. United StatesUnited States Court of Claims · 1930
- Kaiserman v. United StatesDistrict Court, S.D. Illinois · 1931
2 more not listed; retrieve them via the Exa API.