Hartwell Mills v. Rose
Court of Appeals for the Fifth Circuit
1Opinion of the Court
HUTCHESON, Circuit Judge.
This suit, based on the Revenue Act of 1928, 45 Stat. 795 (26 USCA § 2001 et seq.), was brought September 30, 1930, to recover as overpayments additional taxes for the years 1919 and 1920 assessed before June 2, 1924, and. paid, after pleas in abatement had .been filed, the payment of the taxes had been stayed, and a portion of the assessments had been abated, in 1926, more than five years after the returns for the years in question had been filed.
Filed before the decision of the Supreme Court in Graham & Foster v. Goodcell, 282 U. S. 409, 51 S. Ct. 186, 75 L. Ed.…
Also in this document: Concurrence.
2Cases cited25 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Tyler v. United StatesSupreme Court of the United States · 1930
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
20 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Orange Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- George M. Perry, Sr. v. Marion H. Allen, Collector of Internal Revenue, United States of America, IntervenerCourt of Appeals for the Fifth Circuit · 1956
- Moran v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1933
21 more not listed; retrieve them via the Exa API.