Legal Opinion
Sherwood Bros. v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided April 29, 1940No. 7289PublishedCited by 42 opinions
1Opinion of the Court
RUTLEDGE, Associate Justice,
The singie question presented is whether petitioner filed its claim for refund of taxes the Board of Tax Appeals for the District of Columbia within the ninety-day period specified by the statute for doing so as a condition of recovering taxes paid under protest. The tax imposed was Jt „ , ... the business privilege tax recently m-other litigation here. Petitioner,g assessment for 1937 amounted to $2,- m£; which wag ¡d under t April - góo ’
The ninetieth day of the statutory period fell on Sunday, August 14, 1938. Petitioner, a Maryland corporation having its…
2Cases cited41 opinions
- Standard Oil Company of New Jersey, Appts. v. United StatesSupreme Court of the United States · 1910
- Keifer & Keifer v. Reconstruction Finance Corp.Supreme Court of the United States · 1939
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Pressed Steel Car Co. v. Eastern Ry. Co.Court of Appeals for the Eighth Circuit · 1903
- Monroe Cattle Co. v. BeckerSupreme Court of the United States · 1893
36 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Union National Bank v. LambSupreme Court of the United States · 1949
- United States v. MonzelCourt of Appeals for the D.C. Circuit · 2011
- United Mine Workers of America, International Union v. Elizabeth H. Dole, in Her Capacity as Secretary of Labor, American Mining Congress, IntervenorCourt of Appeals for the D.C. Circuit · 1989
- Albertson v. Federal Communications Commission (Dunkirk Broadcasting Corporation, Intervenor)Court of Appeals for the D.C. Circuit · 1950
- United States v. Albert Burgess, Jr.Court of Appeals for the Fourth Circuit · 2012
37 more not listed; retrieve them via the Exa API.