Legal Opinion
United States v. Burden, Smith & Co.
Court of Appeals for the Fifth Circuit
Decided June 22, 1929No. 5523PublishedCited by 16 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
In this case the material facts stipulated by the parties and found by the District Court are these:
May 23, 1919, appellee made return for its 1918 taxes. August 30,1919, the Commissioner of Internal Revenue assessed their 1918 income and excess profits taxes at $48,-882.60. November 1, 1919, appellee filed a claim for abatement of $6,526.98, and January 28, 1920, made claim for a credit of $704.80, overpayment on its 1917 taxes. These two amounts, totaling $7,231.78, were deducted from the payment on account of the 1918 taxes. The claims for abatement and credit were…
2Cases cited4 opinions
- St. Louis, Iron Mountain & Southern Railway Co. v. CraftSupreme Court of the United States · 1915
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Huntley v. GileCourt of Appeals for the Ninth Circuit · 1929
3Cited by16 opinions
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
- Goodcell v. GrahamCourt of Appeals for the Ninth Circuit · 1929
- Regla Coal Co. v. BowersDistrict Court, S.D. New York · 1929
- Daniel Reeves, Inc. v. AndersonCourt of Appeals for the Second Circuit · 1930
- Neuland v. BowersDistrict Court, S.D. New York · 1930
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