Legal Opinion
Electric Power & Light Corp. v. United States
United States Court of Claims
Decided November 14, 1932No. L-55PublishedCited by 5 opinions
1Opinion of the Court
LITTLETON, Judge.
Two questions are presented in this case. They are (1) whether the claim for refund filed by plaintiff was sufficient to entitle it to maintain this suit, and (2) whether the taxable income derived from the sale in 1922 of 18,380 shares of first preferred stock is susceptible of definite determination, and, if so, whether such profit -was $179,506.78 or $311,940.70.
Plaintiff filed two claims for refund, both being on the same ground, namely, for an alleged overpayment of $82,190.70' on the basis of a revenue agent’s report made a part of the said claim. These claims were…
2Cases cited5 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Mutual Life Ins. Co. of New York v. United StatesUnited States Court of Claims · 1931
- Factors' & Finance Co. v. United StatesUnited States Court of Claims · 1932
- Memphis Cotton Oil Co. v. United StatesUnited States Court of Claims · 1932
- Lancaster Cotton Mills v. United StatesUnited States Court of Claims · 1932
3Cited by5 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Equitable Life Assur. Soc. v. BowersCourt of Appeals for the Second Circuit · 1937
- Johnson v. United StatesUnited States Court of Claims · 1932
- Johnson v. United StatesUnited States Court of Claims · 1933
- Oliver Typewriter Co. v. United StatesUnited States Court of Claims · 1936