Legal Opinion
Sun-Herald Corp. v. Duggan
District Court, S.D. New York
Decided July 25, 1945PublishedCited by 1 opinion
1Opinion of the Court
COXE, District Judge.. These are separate actions brought by Sun-Herald Corporation (hereinafter referred to as “Sun-Herald Co.”) and News Publishing Company of Baltimore City (hereinafter referred to as “News Co.”) for the refund of income taxes alleged to have been illegally collected for the year 1930. Both actions were commenced on| August 6, 1942. In the Sun-Herald Co. action, a recovery of $15,073.18, with interest, is sought, represented by a tax payment of $14,193.57 on September 22, 1931, and interest payments of $876.61 on October 18, 1932, and $3 on January 26, 1933. In the News…
2Cases cited9 opinions
- Edwards v. SlocumSupreme Court of the United States · 1924
- United States v. AndrewsSupreme Court of the United States · 1938
- Lederer v. StocktonSupreme Court of the United States · 1922
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
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3Cited by1 opinion
- St. Joseph Lead Company v. United StatesCourt of Appeals for the Second Circuit · 1962