Legal Opinion
Atlantic Mills of Rhode Island v. United States
United States Court of Claims
Decided June 5, 1933No. M-229PublishedCited by 9 opinions
1Opinion of the Court
LITTLETON, Judge.
" Plaintiff instituted this suit within six years after the delivery to it of the certificate of overassessment showing the overpayment for 1918 and the application of $137,-005.64 thereof as a credit against that amount of an additional assessment due for 1917. The petition is in two counts. Count 1 seeks to recover the overpayment for 1918, and count 2 seeks to recover the same amount as an unlawful collection for 1917.
Plaintiff contends that the unlimited waivers for 1917 executed by it on January 21, 1921, and February 26, 1921, and thereafter filed with the Commissioner…
2Cases cited6 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. HindCourt of Appeals for the Ninth Circuit · 1931
- Sabin v. United StatesUnited States Court of Claims · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- S. S. Pierce Co. v. United StatesCourt of Appeals for the First Circuit · 1937
- Minneapolis Star & Tribune Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1970
4 more not listed; retrieve them via the Exa API.