Legal Opinion
United States v. French
Court of Appeals for the Eighth Circuit
Decided April 6, 1938No. 10962PublishedCited by 6 opinions
1Opinion of the Court
STONE, Circuit Judge.
May 17, 1929, a check refunding an overpayment of income tax was received by French and Hecht, a partnership, in Iowa. May 11, 1931, this action was brought against the individuals composing the partnership on the ground of erroneous refund. After various proceedings, defendant Hecht filed a motion (in the form of an amendment of an earlier motion) to dismiss as to him. Among other things, the motion urged that the action was barred by the applicable' two-year statute of limitations, Revenue Act of 1928, § 610(b), 45 Stat. 791, 875, 26 U.S.C.A. § 1646(b), because no legal…
2Cases cited21 opinions
- United States v. WurtsSupreme Court of the United States · 1938
- Shepard v. AdamsSupreme Court of the United States · 1898
- Mexican Central Railway Co. v. DuthieSupreme Court of the United States · 1903
- Hoitt v. SkinnerSupreme Court of Iowa · 1896
- Brain v. DeanSupreme Court of Iowa · 1913
16 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- MacNeil v. Hearst CorporationDistrict Court, D. Delaware · 1958
- Ziegler v. AkinCourt of Appeals for the Tenth Circuit · 1958
- Schifrin v. Chenille Mfg. Co.Court of Appeals for the Second Circuit · 1941
- Sweeney v. Greenwood Index-Journal Co.District Court, W.D. South Carolina · 1941
- Ziegler v. AkinCourt of Appeals for the Tenth Circuit · 1958
1 more not listed; retrieve them via the Exa API.