Legal Opinion
Daniel Reeves, Inc. v. Anderson
Court of Appeals for the Second Circuit
Decided July 21, 1930No. 340PublishedCited by 8 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The taxpayer filed its', return for 1919 on March 11, 1920, and during the year paid the taxes disclosed. The Commissioner assessed a deficiency in March, 1924; the collector made demand for it on April 5, 1924; the taxpayer filed a claim for abatement on the sixteenth of that month. There matters rested without change until September 28, 1925, when the claim was rejected and on November 14, 1925, the taxpayer paid the deficiency with interest under threat by the collector. After ■ proper preliminary steps this suit was brought against the collector in November, 1927.…
2Cases cited11 opinions
- Edye v. RobertsonSupreme Court of the United States · 1884
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
- United States v. Heinszen & Co.Supreme Court of the United States · 1907
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re the Arbitration of Certain Differences Between Lummus Co. & Commonwealth Oil Refining Co.District Court, S.D. New York · 1961
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
- Wright & Taylor, Inc. v. LucasCourt of Appeals for the Sixth Circuit · 1930
- United Motors Corp. v. United StatesDistrict Court, S.D. New York · 1930
- North American Van Lines, Inc. v. Interstate Commerce CommissionCourt of Appeals for the Seventh Circuit · 1981
3 more not listed; retrieve them via the Exa API.