Legal Opinion
Beneficial Industrial Loan Corporation v. Handy
District Court, D. Delaware
Decided August 31, 1936No. 2PublishedCited by 5 opinions
1Opinion of the Court
NIELDS, District Judge.
Indebitatus assumpsit under U.S.Rev. St. § 3226, as amended (26 U.S.C.A. §§ 1672-1673), to recover moneys wrongfully collected by the defendant from the plaintiff as corporate income taxes. In its declaration plaintiff alleges: “That the collection on September 26, 1931, of $2,486.54, by the defendant from the plaintiff, as and for an alleged additional corporate income tax and interest thereon for the fiscal year ended December 31, 1929, as aforesaid, was illegal and invalid. That by reason of the facts aforesaid there * * * is now due from the defendant to the said…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Hershey Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Denno v. CommissionerUnited States Board of Tax Appeals · 1929
- American Loan Co. v. HandyDistrict Court, D. Delaware · 1936
3Cited by5 opinions
- Ellis Banking Corporation v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1982
- Picker v. United StatesUnited States Court of Claims · 1967
- Beneficial Industrial Loan Corporation v. HandyCourt of Appeals for the Third Circuit · 1937
- Frankford-Quaker Grocery Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1972
- Harvey Picker and Jean Picker v. The United States. Harvey Picker and Evelyn Picker, as the Executors of the Estate of James Picker, and Evelyn Picker v. The United StatesUnited States Court of Claims · 1967