Legal Opinion
Alameda Park Co. v. Lucas
Court of Appeals for the D.C. Circuit
Decided January 6, 1930No. 4864PublishedCited by 7 opinions
1Opinion of the Court
MARTIN, Chief Justice.
The decision herein appealed from is reported in 10 B. T. A. 1115.
It appears from the record that appellant rendered an income tax return for the year 1917 showing a tax liability of $5,233.98; that the return was filed on or before April 1, 1918; that in March, 1923, the Commissioner of Internal Revenue made an additional assessment of $7,847.25 upon the return; that appellant then filed a claim in abatement covering the entire amount of the additional assessment; that on August 24, 1925, the Commissioner determined an overassessment of $3,389.56, leaving a net…
2Cases cited2 opinions
- 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
3Cited by7 opinions
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- International Banding Mach. Co. v. CommissionerCourt of Appeals for the Second Circuit · 1930
- Elwin H. v. Reeves, Jr., Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- Geuder, Paeschke & Frey Co. v. Com'r of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Williams v. FosterCourt of Appeals for the D.C. Circuit · 1933
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