Legal Opinion
Duffin v. Lucas
Court of Appeals for the Sixth Circuit
Decided January 13, 1932No. 5713PublishedCited by 54 opinions
1Opinion of the Court
PER CURIAM.
This suit was brought by appellant-taxpayer against the collector of internal revenue, to recover payments of income taxes and penalties, which he claimed had been erroneously assessed. A jury was waived, and the court made extensive special findings upon the numerous issues. The ease involves items for five separate years — 1919, 1920, 1921, 1922, 1924. It can best be considered by taking up the years separately.
There is one preliminary question. Upon the second day of the trial, appellant tendered an amended petition, asking repayment as to two or three additional items of…
2Cases cited13 opinions
- Gasoline Products Co. v. Champlin Refining Co.Supreme Court of the United States · 1931
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Thomas Worcester v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Wiseley v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
49 more not listed; retrieve them via the Exa API.