Legal Opinion
United States v. Piedmont Mfg. Co.
Court of Appeals for the Fourth Circuit
Decided April 6, 1937No. 4125PublishedCited by 10 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The declaration in this suit by the Piedmont Manufacturing Company for the re7 covery from the United States of overpaid taxes was in two counts. In the first count the taxpayer claimed $5,484 for the year 1917, $43,977.86 for the year 1918, and $24,015.17 for the year 1920, or $73,447.03 in all on account of errors alleged to have been made by the Commissioner of Internal Revenue in the adjustment of the taxpayer’s income and invested capital for the years mentioned. Claims for the refund of these amounts had been filed in due time by the taxpayer.' In the second count…
2Cases cited15 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Ex Parte Bakelite Corp'n.Supreme Court of the United States · 1929
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Sage v. United StatesSupreme Court of the United States · 1919
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3Cited by10 opinions
- Hammond-Knowlton v. United StatesCourt of Appeals for the Second Circuit · 1941
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- Lowe Bros. Co. v. United StatesSupreme Court of the United States · 1938
- David Schon, Peter Schon, and Cadwallader & Johnson, Inc., Plaintiffs v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Dresser Industries, Inc. v. United StatesDistrict Court, N.D. Texas · 1999
5 more not listed; retrieve them via the Exa API.