Legal Opinion
Bethlehem Baking Co. v. United States
Court of Appeals for the Third Circuit
Decided June 26, 1942No. 7880PublishedCited by 11 opinions
1Opinion of the Court
JONES, Circuit Judge.
The principal question in this case is whether the matter submitted by the plaintiff taxpayer to the Commissioner of Internal Revenue in support of a claim for refund of taxes paid under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., complied sufficiently with the requirements of Title VII, § 902, of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 7 U.S.C.A. § 644 (providing for refund of such taxes), so as to preserve the plaintiff’s standing to sue for the refund following the Commissioner’s disallowance of the claim.
The appellant raises a further…
2Cases cited10 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Kuhn v. Princess Lida of Thurn & TaxisCourt of Appeals for the Third Circuit · 1941
- Lee Wilson & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. GallagherCourt of Appeals for the Ninth Circuit · 1945
- Interwoven Stocking Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Louis F. Hall & Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
- New York Handkerchief Mfg. Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
6 more not listed; retrieve them via the Exa API.