Legal Opinion
Clifton Mfg. Co. v. United States
District Court, W.D. South Carolina
Decided January 31, 1933No. 1498PublishedCited by 5 opinions
1Opinion of the Court
WATKINS, District Judge.
Statement of Issues.
’While” the pleadings in this ease are voluminous, the real issues may be stated more briefly. The statement of facts hereinafter set out will serve to present the issues in such further detail as may be necessary to their complete understanding.
The complaint was filed on October 13, 1931. It demands judgment against the defendant for the sum of $162,805.61 and interest, as a refund of taxes claimed to have been illegally assessed and collected after such assessment and collection had been barred by the statute of limitations (See 26 USCA § 1065 and…
2Cases cited34 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
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3Cited by5 opinions
- Admiral Oriental Line v. United StatesCourt of Appeals for the Second Circuit · 1936
- Clifton Mfg. Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1935
- Simmons v. WestoverDistrict Court, S.D. California · 1948
- Zellerbach Paper Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Clifton Mfg. Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1934