Legal Opinion
Noyes v. United States
Court of Appeals for the Ninth Circuit
Decided February 1, 1932No. 6594PublishedCited by 7 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an action to recover the sum of $10,294.76, being a portion of the excess tax paid by the Presidio Mining Company for the taxable year 1918, said amount having been determined by the collector of internal revenue to be an overpayment. This overpayment was applied to a deficiency of that amount for the taxable year 1917. The balance of the excess for the year 1918 ($8,764.-02) has been repaid to the Presidio Mining Company. Judgment went for the defendant, and the plaintiffs appeal.
The main question in the case is whether or not a valid assessment was made for the…
2Cases cited2 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Tull & Gibbs, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1931
3Cited by7 opinions
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Babcock & Wilcox Co. v. Pedrick. Babcock & Wilcox Tube Co. v. PedrickCourt of Appeals for the Second Circuit · 1954
- Standard Oil Co. v. United StatesUnited States Court of Claims · 1934
- Hopper v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1977
- Babcock & Wilcox Co. v. Pedrick. Babcock & Wilcox Tube Co. v. PedrickCourt of Appeals for the Second Circuit · 1954
2 more not listed; retrieve them via the Exa API.