Legal Opinion
S. S. Pierce Co. v. United States
Court of Appeals for the First Circuit
Decided December 8, 1937No. 3271PublishedCited by 13 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an appeal by the plaintiff from a judgment in favor of the collector in a suit to recover income taxes paid for the fiscal year 1919-1920. The facts are as follows :
The appellant filed its return on July 15, 1920, showing taxes due amounting to $56,974.70, and taxes in this amount were duly assessed against it in December, 1920. No payment was made by the appellant with its return because it claimed a credit of more than the amount shown to be due on account of alleged overpayments in preceding years, a question which was then under consideration by the…
2Cases cited15 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- Russell v. United StatesSupreme Court of the United States · 1929
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Cía. Azucarera del Toa, Inc. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
8 more not listed; retrieve them via the Exa API.