Legal Opinion
Neilson v. Harrison
Court of Appeals for the Seventh Circuit
Decided November 5, 1942No. 8006PublishedCited by 15 opinions
1Opinion of the Court
MINTON, Circuit Judge.
We are as'ked to decide whether a certain document sent to the Commissioner of Internal Revenue by the taxpayer constituted an informal claim for unrefund, and if so, whether such a claim if rejected may be amended effectively after the expiration of the statutory period for filing claims for refund.
It is undisputed that the taxpayer, in the payment of her 1932 income tax, overpaid the Government in the sum of $12,183.93.
In her 1932 income tax return, the taxpayer claimed a deduction of $20,558.051 for charitable contributions, this sum representing fifteen per cent of…
2Cases cited12 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Newton v. United StatesUnited States Court of Claims · 1958
- Lee Martin, of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1988
- Missouri Pacific Railroad v. United StatesUnited States Court of Claims · 1977
- Stuart v. United StatesUnited States Court of Claims · 1955
10 more not listed; retrieve them via the Exa API.