Legal Opinion
Spalding v. United States
Court of Appeals for the Ninth Circuit
Decided June 30, 1938No. 8575PublishedCited by 14 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Alleging that she had overpaid her income taxes for 1929’ and 1930 to the extent of $27,125.39 and $74,419.37, respectively, appellant, Caroline C. Spalding, filed claims for refund, pursuant to § 3226 of the Revised Statutes, as amended by § 1103(a) of the Revenue Act of 1932, 26 U.S.C.A. §§ 1672-1673. The 1929 claim was denied. The 1930 claim was granted in part and denied in part.
Thereafter, pursuant to § 3226, supra, and § 24(20) of the Judicial Code, 28 U.S.C.A. § 41(20), appellant brought suits against appellee, the United States, 1 to recover the claimed…
2Cases cited11 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1952
- Ruston v. CommissionerUnited States Tax Court · 1952
- Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Eastern Coal Corporation v. YokeDistrict Court, N.D. West Virginia · 1946
- United States v. SpaldingCourt of Appeals for the Ninth Circuit · 1938
9 more not listed; retrieve them via the Exa API.