Legal Opinion
Arthur C. Harvey Co. v. Malley
District Court, D. Massachusetts
Decided October 13, 1931No. 4319PublishedCited by 4 opinions
1Opinion of the Court
LOWELL, District Judge.
The plaintiff paid its taxes for the year 1918 to Collector John F. Malley. It filed a petition for a refund, which contained a claim of credit for deficiencies in the years 1915, 1916, and 1917. The petition was granted in the year 1924, and the Commissioner of Internal Revenue issued a certificate of overassessment, which he sent to Malcolm E. Nichols, who had succeeded Malley as collector. On January 3, 1924, Nichols allocated part of the refund to the payment of deficiencies in the taxes for the years 1915, 1916, and 1917, as the plaintiff had requested, except that…
2Cases cited4 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- United Motors Corp. v. United StatesDistrict Court, S.D. New York · 1930
3Cited by4 opinions
- United States v. JaffrayCourt of Appeals for the Eighth Circuit · 1938
- Rosenstadt & Waller, Inc. v. United StatesUnited States Court of Claims · 1934
- Alexander Pickering & Co. v. Chinese American Cold Storage Ass'nCourt of Appeals for the Ninth Circuit · 1934
- Rosenstadt & Waller, Inc. v. United StatesUnited States Court of Claims · 1934