Legal Opinion
Edwards v. Malley
Court of Appeals for the First Circuit
Decided February 7, 1940No. Nos. 3397-3400PublishedCited by 12 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
These suits were begun at various times in 1935 and 1936 to recover alleged over-payments of individual income taxes for the year 1917, resulting from the failure of defendant to credit against the net income of each of four partners his proportionate share of the excess profits tax imposed upon the partnership for that year (Section 1211, Revenue Act of 1917, 40 Stat. 337). On the face of it, this lapse of time would be expected to put some strain on the statute of limitations. We hold, with the District Judge, that the strain is more than the statute will bear.
By…
2Cases cited20 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. MichelSupreme Court of the United States · 1931
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
15 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Mutual Assurance, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
- Blakley v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Pelham Hall Co. v. CarneyCourt of Appeals for the First Circuit · 1940
- Angelus Milling Co. v. NunanCourt of Appeals for the Second Circuit · 1944
7 more not listed; retrieve them via the Exa API.