Legal Opinion
Ellay Co. v. Bowers
Court of Appeals for the Second Circuit
Decided April 9, 1928No. 127PublishedCited by 16 opinions
1Opinion of the Court
MANTON, Circuit Judge.
On June 11, 1939, the appellant filed its income tax return for the fiscal year ending February 28, 1919. On April 15, 1924, the government demanded an additional tax for the fiscal year ending February 28,1919, in the sum of $10,193.90. Immediately appellant filed a claim in abatement against this additional tax. It wa,s rejected, and notification sent to it on September 3, 1926. A warrant of distraint was issued February 9, 1927, for the additional taxes and interest, and a notice of lien was filed with the clerk of the District Court for the Southern District of New…
2Cases cited9 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Dodge v. OsbornSupreme Court of the United States · 1916
- Snyder v. MarksSupreme Court of the United States · 1883
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bowers v. American Surety Co.Court of Appeals for the Second Circuit · 1929
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
- Regla Coal Co. v. BowersDistrict Court, S.D. New York · 1929
- United States v. American Exchange Irving Trust Co.District Court, S.D. New York · 1930
- Gotham Can Co. v. United StatesUnited States Court of Claims · 1930
11 more not listed; retrieve them via the Exa API.