Legal Opinion
Spear & Co. v. Heiner
District Court, W.D. Pennsylvania
Decided October 21, 1931No. 5609PublishedCited by 11 opinions
1Opinion of the Court
Additional Findings of Fact.
McVICAR, District Judge.
22. Plaintiff, prior to January 1, 1917, was the owner of five furniture stores, two in the city of New York, two in Pittsburgh, and one in Cincinnati. It sold the Cincinnati store, the effective date of which was January 1,1917.
23. The date set forth in original findings of fact Nos. 11 and 12 should read March 28, 1923, instead of March 18,1923.
24. There is no evidence that plaintiff would not have executed the waiver of March 28, 1923, if it had known that the statute of limitations was a bar at the time of the execution thereof.
25. There…
2Cases cited2 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Walville Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1929
3Cited by11 opinions
- Commissioner of Internal Revenue v. SA Woods MacH. Co.Court of Appeals for the First Circuit · 1932
- Esmark, Inc. v. CommissionerUnited States Tax Court · 1988
- Dorsey Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1935
- Commissioner of Internal Revenue v. Boca Ceiga Development Co.Court of Appeals for the Third Circuit · 1933
- RJ Reynolds Tobacco Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1938
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