Legal Opinion
United States v. Charleston Lead Works
District Court, E.D. South Carolina
Decided March 28, 1931No. 1857PublishedCited by 3 opinions
1Opinion of the Court
ERNEST F. COCHRAN, District Judge.
The United States brought this aetion against the Charleston Lead Works as principal and the Maryland Casualty Company as surety on a bond. The Charleston Lead Works has defaulted. The casualty company filed an answer. A jury trial was waived, and a written stipulation entered into, setting forth the facts. The facts essential to an understanding of the questions of law presented are briefly as follows:
There was assessed against the Charleston lead Works an additional income tax. The assessment was made within five years from the date of the filing of the…
2Cases cited10 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Wicker v. HoppockSupreme Court of the United States · 1867
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- United States v. John Barth Co.Supreme Court of the United States · 1929
- Johnson v. RiskSupreme Court of the United States · 1890
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3Cited by3 opinions
- United States v. Wyoming Central Ass'nCourt of Appeals for the Tenth Circuit · 1934
- Fidelity & Deposit Co. of Maryland v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- United States v. Wyoming Central Ass'nDistrict Court, D. Wyoming · 1932