Legal Opinion

Gulf States Steel Co. v. United States

Supreme Court of the United States

Decided November 7, 1932No. 24PublishedCited by 37 opinions

1Opinion of the CourtJustice McReynolds

In the District Court for Alabama — August 25, 1930— the United States sued the Gulf States Steel Company, principal, and National Surety Company, surety, — petitioners here — upon a bond dated September 9, 1925, whereby they agreed to pay Snead, Collector of Internal Revenue, so much of the additional income and profits taxes for 1917 assessed by him against the principal in 1921 “ as is not abated.” Judgment on a verdict went for plaintiffs; the Circuit Court of Appeals affirmed; the matter is here by certiorari.

Petitioners say the sole question presented is whether the additional taxes…

2Cases cited4 opinions

  1. United States Ex Rel. Hill v. American Surety Co. of NYSupreme Court of the United States · 1906
  2. Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
  3. Graham v. Du PontSupreme Court of the United States · 1923
  4. United States v. John Barth Co.Supreme Court of the United States · 1929

3Cited by37 opinions

  1. United States v. American Trucking AssociationsSupreme Court of the United States · 1940
  2. Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
  3. United States v. MacKSupreme Court of the United States · 1935
  4. J. C. Penney Co. v. CommissionerUnited States Tax Court · 1962
  5. Estate of Smith v. CommissionerUnited States Tax Court · 1997

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