Legal Opinion
Dodge Brothers v. United States
Court of Appeals for the Fourth Circuit
Decided March 10, 1941No. 4722-4725PublishedCited by 38 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Dodge Brothers, Incorporated (hereinafter called appellant), instituted four suits, in the order in which they are numbered, for the recovery of $374,682.15, $545,666.94, $947,623.80, and $498,657.85, as alleged overpayments of federal income taxes for the taxable years 1925, 1926, 1927 and 1928, respectively. The actions arose under the Revenue Acts of 1926 and 1928, 26 U.S.C.A. Int.Rev.Acts, pages 145 et seq., 351 et seq., and, because the taxes in question were paid to a former Collector who was not in office when the suits were begun, were brought against the United…
2Cases cited26 opinions
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- McCaughn v. Hershey Chocolate Co.Supreme Court of the United States · 1931
- Metropolitan Bank v. St. Louis Dispatch Co.Supreme Court of the United States · 1893
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
21 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Winn-Dixie Montgomery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
33 more not listed; retrieve them via the Exa API.