Legal Opinion
Noteman v. Welch
Court of Appeals for the First Circuit
Decided December 22, 1939No. 3491PublishedCited by 38 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Plaintiffs are trustees of a Massachusetts trust (hereafter referred to as the taxpayer), engaged in the business of making loans under the provisions of the Massachusetts “Small Loans Act.” The taxpayer seeks in the present action to recover refunds of corporate surtaxes, additions, and interest collected from it for the taxable year ending September 30, 1935. These sums were assessed by the Commissioner as a result of his determination that the taxpayer fell within the provisions of Section 351 of the Revenue Act of 1934, 2 which reads, in part, as follows :
“Surtax…
2Cases cited29 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Security Mortgage Co. v. PowersSupreme Court of the United States · 1928
- Haines v. Commercial Mortgage Co.California Supreme Court · 1927
- Grannis v. . StevensNew York Court of Appeals · 1916
24 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
33 more not listed; retrieve them via the Exa API.