Legal Opinion
Dunton v. Clauson
District Court, D. Maine
Decided September 27, 1946No. Civil Action 178PublishedCited by 5 opinions
1Opinion of the Court
PETERS, District Judge.
This is an action brought by the plaintiffs to recover $3,378.49, alleged to be an overpayment of income tax assessed against them for the year 1939 and paid under protest.
It appears that the First National Bank of Bath, finding its capital of $400,000 inconveniently large, took appropriate action under the National Bank Act, 12 U.S. C.A. § 21 et seq., and, with the necessary approval of the Comptroller of the Currency, reduced its capital to $200,000, distributing the difference to its one class of common stockholders ratably, as provided in the order of approval. The…
2Cases cited7 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Guild v. CommissionerUnited States Board of Tax Appeals · 1930
- Beretta v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
- Leland v. CommissionerCourt of Appeals for the First Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Perma-Rock Products, Inc. v. United StatesDistrict Court, D. Maryland · 1973
- Miller v. CommissionerUnited States Tax Court · 1956
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Miller v. CommissionerUnited States Tax Court · 1956