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Legal Opinion

Raleigh v. United States

United States Court of Claims

Decided January 8, 1934No. L-500PublishedCited by 7 opinions

1Opinion of the Court

WILLIAMS, Judge.

Plaintiff sues for the recovery of $1,687.-61 paid as income tax for the year 1923, together with interest thereon. The suit is based upon a claim for refund, filed on March 15, 1928, which was rejected by the Commissioner of Internal Revenue on December 3, 1928.

Plaintiff was the dominant spirit of the Industrial Manufacturing Company, an Illinois corporation, and the Pines Manufacturing Company, a Delaware corporation. He was a large stockholder in both corporations, being president and treasurer of one and secretary and treasurer of the other. He was general manager in…

2Cases cited1 opinion

  1. Moran v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1933

3Cited by7 opinions

  1. Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
  2. The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
  3. Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
  4. Alamo Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1937
  5. Commissioner of Internal Revenue v. FarrenCourt of Appeals for the Tenth Circuit · 1936

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