Legal Opinion
Thurman v. Studebaker Corporation
Court of Appeals for the Seventh Circuit
Decided March 23, 1937No. 5874PublishedCited by 4 opinions
1Opinion of the Court
LINDLEY, District Judge.
This is an appeal from a judgment for $34,313.05 as a refund for overpayment of income taxes for the taxable year 1921. Appellant contends that judgment should have gone against appellee, first, because there was no overpayment, and, second, if there was, it was wiped out by a set-off of a liability for income taxes arising out of other transactions, recovery of which was barred by the statutes of limitation but set-off of which is authorized by the federal statutes. Lewis v. Reynolds, 284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293.
To support the judgment, appellee relies…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- American National Co. v. United StatesSupreme Court of the United States · 1927
- Gardner-Denver Co. v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1935
- Hudson Motor Car Co. v. United StatesUnited States Court of Claims · 1933
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3Cited by4 opinions
- Snyder v. United StatesDistrict Court, D. Maryland · 1986
- Hansen-Sturm v. United StatesDistrict Court, S.D. New York · 1962
- W. T. Grant Co. v. CommissionerUnited States Tax Court · 1972
- W. T. Grant Co. v. CommissionerUnited States Tax Court · 1972