Legal Opinion
George S. Colton Elastic Web Co. v. White
District Court, D. Massachusetts
Decided May 13, 1938No. 5196PublishedCited by 2 opinions
1Opinion of the Court
BREWSTER, District Judge.
This action is brought to recover income and excess profits taxes paid on 1.921 income. Jury was waived and the case submitted on an agreed statement of facts. I find the facts to be as stipulated. For present purposes, these facts may be summarized as follows:
The plaintiff returned and paid taxes on 1921 income amounting to $24,184.02. On August 12, 1925 the plaintiff was notified that an additional assessment amounting to $6,217.57 had been made.
On October 5, 1925 the plaintiff appealed to the Board of Tax Appeals under the provisions of the Revenue Act of 1924, 43.…
2Cases cited10 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Perkins v. HartSupreme Court of the United States · 1826
- First Nat. Bank of Beaver Falls v. United StatesUnited States Court of Claims · 1934
- Winding Gulf Colliery Co. v. BrastDistrict Court, W.D. Virginia · 1936
- American Steam Conveyor Corp. v. United StatesUnited States Court of Claims · 1935
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3Cited by2 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Newburgh v. FLORSHEIM SHOE COMPANYDistrict Court, D. Massachusetts · 1961