Legal Opinion
Standard Oil Co. v. United States
United States Court of Claims
Decided February 5, 1934No. L-2PublishedCited by 18 opinions
1Opinion of the Court
GREEN, Judge.
This action is begun to recover $1,645,-420.26 as additional interest due on over-payments made by plaintiff on its taxes for the years 1918 and 1919.
The facts connected with the case may at first seem to be very complicated, but the issue involved and the manner in which it arose can be stated quite simply. On March 21, 1928, the Commissioner of Internal Revenue, having had under consideration the taxes of plaintiff for the years 1918 to 1926, inclusive, sent out a so-called “sixty-day letter” and notice that he had determined the correct liability of plaintiff to be as shown in…
2Cases cited5 opinions
- Pottstown Iron Co. v. United StatesSupreme Court of the United States · 1931
- United States v. Boston Buick Co.Supreme Court of the United States · 1931
- Tull & Gibbs, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1931
- Noyes v. United StatesCourt of Appeals for the Ninth Circuit · 1932
- American Exchange Irving Trust Co. v. United StatesUnited States Court of Claims · 1931
3Cited by18 opinions
- Amos v. Comm'rUnited States Tax Court · 1966
- Thermo King Corporation v. The United StatesUnited States Court of Claims · 1965
- American Woolen Co. v. United StatesUnited States Court of Claims · 1937
- Atlantic Oil Producing Co. v. United StatesUnited States Court of Claims · 1940
- Eastman Kodak Co. v. United StatesUnited States Court of Claims · 1936
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