Legal Opinion
Lion Coal Co. v. Anderson
Court of Appeals for the Tenth Circuit
Decided December 15, 1932No. 690PublishedCited by 9 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This action was filed by the Lion Coal Company to recover $6,379.86, which it claims was wrongfully collected from it by distraint for income taxes assessed against the Wyoming Coal Company for the fiscal year ended February 28, 1918. From a judgment in favor of the government, this appeal is taken.
*327I.
The Lion Company contends that the taxes assessed against the Wyoming Company for the fiscal year ended February 28, 1918, had been fully paid when the distraint warrant was issued.
The total of the several payments made, including the amount paid when the distraint warrant…
2Cases cited4 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Long v. RasmussenDistrict Court, D. Montana · 1922
- Trinacia Real Estate Co. v. ClarkeDistrict Court, N.D. New York · 1929
3Cited by9 opinions
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
- Regents of University System of Georgia v. PageCourt of Appeals for the Fifth Circuit · 1936
- Columbian Nat. Life Ins. v. WelchCourt of Appeals for the First Circuit · 1937
- Reynolds v. McMurrayCourt of Appeals for the Tenth Circuit · 1935
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