Legal Opinion
Coxe v. Handy
District Court, D. Delaware
Decided June 14, 1938No. 1PublishedCited by 2 opinions
1Opinion of the Court
NIELDS, District Judge.
Assumpsit to recover $16,960.89 additional income tax for the year 1929, with interest, alleged to have been illegally assessed and collected from plaintiff on September 3, 1932. Plaintiff paid the amount under protest September 15, 1932. This action was brought January 16, 1933. The parties have waived a jury.
Facts.
February 1, 1924, plaintiff caused “Bellevue, Inc.”, to be incorporated under the laws of Delaware with an authorized capital stock of 20,000 shares of preferred stock with par value of $100 and 1,000 shares of common stock of no par value. The corporation…
2Cases cited9 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
- Menihan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Goldberg v. CommissionerCourt of Appeals for the D.C. Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940