Legal Opinion
Oak Worsted Mills v. United States
United States Court of Claims
Decided December 2, 1929No. 180PublishedCited by 30 opinions
1Opinion of the Court
GREEN, Judge.
A so-called tentative return was filed by the plaintiff on March 12, 1919, and as the assessment in controversy was made on March 26, 1924, the plaintiff claims that the five-year period of limitations for the assessment of ,taxes had expired, and that the assessment was therefore illegal. The defendant contends that the limitations period did not expire until five years from June 16,1919, when the completed return was filed, and this presents the first question for our consideration.
The Board of Tax Appeals has consistently held in a number of eases that the filing of the…
2Cases cited21 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Campbell v. HoltSupreme Court of the United States · 1885
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Beers Ex Rel. Platenius v. ArkansasSupreme Court of the United States · 1858
16 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- North Dakota-Montana Wheat Growers' Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1933
- Southeastern Oil Florida, Inc. v. United StatesUnited States Court of Claims · 1953
- Page v. Lafayette Worsted Co.Court of Appeals for the First Circuit · 1933
- Mascot Oil Co. v. United StatesUnited States Court of Claims · 1930
- United States ex rel. Natali v. DayCourt of Appeals for the Second Circuit · 1930
25 more not listed; retrieve them via the Exa API.