Legal Opinion
Naumkeag Steam Cotton Co. v. United States
United States Court of Claims
Decided January 9, 1933No. L-327PublishedCited by 20 opinions
1Opinion of the Court
BOOTH, Chief Justice.
The Commissioner of Internal Revenue, upon a reeomputation of the plaintiff’s tax liabilities for the yea rs 1919, 1920, and 1921, determined that the plaintiff had overpaid its taxes for those years in the aggregate sum of $295,150.59. The commissioner credited these delermined overpayments to the liquidation of deficiency assessments which ho had made against the plaintiff for the years 1917 and 1918.
The plaintiff sues to recover the amount of the credit, together with interest thereon.
The plaintiff’s books were kept on the basis of a fiscal year ending November 30, and…
2Cases cited15 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Dickerson v. ColgroveSupreme Court of the United States · 1880
- Stange v. United StatesSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Leisenring v. United StatesUnited States Court of Claims · 1933
- Charles A. Zahn Co. v. United StatesUnited States Court of Claims · 1934
- Daube v. United StatesUnited States Court of Claims · 1934
15 more not listed; retrieve them via the Exa API.