Legal Opinion
Diamond Alkali Co. v. Driscoll
Court of Appeals for the Third Circuit
Decided February 16, 1942No. 7741PublishedCited by 2 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The plaintiff taxpayer in this case seeks to recover against the collector for a portion of its capital stock tax for the period ending June 30, 1935. The tax has been paid, with the appropriate steps to preserve its rights by the taxpayer. Now it sues to recover the portion which it claims was erroneously exacted. Its claim was sustained by the learned District Judge in an opinion reported in 37 F.Supp. 536. The collector appeals to this court.
The essential facts are few. The plaintiff, a Delaware corporation, filed its original declaration of capital stock value for…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. SA Woods MacH. Co.Court of Appeals for the First Circuit · 1932
- Amelia H. Cohen Trust v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1941
- Beattie Inv. Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1939
- Arthur Iron Mining Co. v. LandyCourt of Appeals for the Eighth Circuit · 1939
- Koppers Co. v. DriscollDistrict Court, W.D. Pennsylvania · 1941
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3Cited by2 opinions
- Bashinsky v. SparksSupreme Court of Alabama · 1962
- Koppers Co. v. DriscollCourt of Appeals for the Third Circuit · 1942