Legal Opinion
Warren Mfg. Co. v. Tait
District Court, D. Maryland
Decided July 25, 1932No. 4616PublishedCited by 12 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
The sole question here presented is whether this court has jurisdiction to entertain the present suit brought by the plaintiff to recover income taxes alleged to have been illegally collected by the government, and is to ho determined by the construction to be placed upon section 284 (d) of the Revenue Act of 1926 (26 USCA § 1065 (d). The pertinent language of this section is as follows: “If the commissioner has mailed to the taxpayer a notice of deficiency under section 1048 of this title and if the taxpayer after February 26, 1926, files a petition with…
2Cases cited8 opinions
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
- United States v. Markum Lynn FitzhughCourt of Appeals for the Fifth Circuit · 1993
- Bankers' Reserve Life Co. v. United StatesUnited States Court of Claims · 1930
- Brampton Woolen Co. v. FieldCourt of Appeals for the First Circuit · 1932
- James v. United StatesUnited States Court of Claims · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Van Antwerp v. United StatesCourt of Appeals for the Ninth Circuit · 1937
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- Brooks v. DriscollCourt of Appeals for the Third Circuit · 1940
- Fiorentino v. United StatesCourt of Appeals for the Third Circuit · 1955
- Rubel Corp. v. RasquinDistrict Court, E.D. New York · 1942
7 more not listed; retrieve them via the Exa API.